/etc/selinux/default/users/local.users is in selinux-policy-default 2:2.20140206-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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#
# User configuration.
#
# This file defines additional users recognized by the system security policy.
# Only the user identities defined in this file and the system.users file
# may be used as the user attribute in a security context.
#
# Each user has a set of roles that may be entered by processes
# with the users identity. The syntax of a user declaration is:
#
# user username roles role_set [ level default_level range allowed_range ];
#
# The MLS default level and allowed range should only be specified if
# MLS was enabled in the policy.
# sample for administrative user
# user jadmin roles { staff_r sysadm_r };
# sample for regular user
#user jdoe roles { user_r };
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