As of now User management page under settings in JS shows Last seen for users when logged in through Jira software system only. A user can create issues in JS through JSM or API, which is not considered under User Management Page, "last seen" under Jira Software Product as shown in the snapshot.
This causes difficulty for customers who wants to perform access review to close access to users that didn't connect over the last 90 days or so.

Please have User management page track logins from other products when users access Jira software Customers then need not contact support for Audit information.