ゲストユーザー共有ルールのアクセスレポートにおける User オブジェクトのレコード数には、ゲストユーザー自身のレコードが含まれます。
そのため、他のユーザーへの参照権限がない場合も、自身の User レコードが参照可能とカウントされ、レポートの結果には「1」が表示されます。
これは想定された動作であり、レポートの結果が「0」となるように変更することは出来ません。
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