Customers are currently unable to create or delete users directly from SAML and have the same reflected in Atlassian Cloud. 

Here is an example scenario : 

1. Customer a JIRA administrator and a SAML administrator for his organization has created a user say at SAML and assigned him the JIRA application access
2. Customer expects that user automatically gets synched up to Atlassian Cloud and gets created in Atlassian Cloud with JIRA access
3. But the actual scenario is customer has to create the user and provide access at both SAML and the JIRA Atlassian Cloud separately

Similarly for delete user, if user access is removed from JIRA Application at SAML , he accepts user to also loose access to JIRA application in the instance.