Do you use the latest version of URE Pro 4.29.1? Version 4.29 did not apply admin menu access restrictions to a user with ‘delete_users’ capability, as WordPress core is_super_admin() function returns TRUE for such user.

I use ‘administrator’ role to look what capability protects a needed menu item, as ‘administrator’ has a full access to the menu.

In order to see ‘Administrator’ role at the list of roles at ‘User Role Editor’ you need to turn ON the ‘Show Administrator role at User Role Editor’ option at “Settings->User Role Editor->General” tab.