Index: head/usr.bin/Makefile
===================================================================
--- head/usr.bin/Makefile
+++ head/usr.bin/Makefile
@@ -294,7 +294,7 @@
 SUBDIR.${MK_USB}+=	usbhidaction
 SUBDIR.${MK_USB}+=	usbhidctl
 SUBDIR.${MK_UTMPX}+=	last
-.if ${MACHINE_CPUARCH} != "riscv" # RISCVTODO users does not build
+.if ${MK_CXX} != "no"
 SUBDIR.${MK_UTMPX}+=	users
 .endif
 SUBDIR.${MK_UTMPX}+=	who