/etc/nufw/users.nufw is in nuauth 2.4.3-3.3build2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# ACLs file for the plaintext module
#
# Format
# username:passwd:uid:gid[,gid...]
#
# Note: account is disabled if passwd is "*" or "!"
#
# Passwords can be hashed via SSHA, SMD5, SHA1, SHA or MD5
# To do so specify
# user:{ALGO}CRYPTEDPASSWORD:uid:gid
# Example:
# user:{SHA}lgJ11mVejyWMPhz9hL5y85+FdfY=:1:102
user:{SHA}lgJ11mVejyWMPhz9hL5y85+FdfY=:1:102
# This entry is equivalent to the following one
# user:imauser:1:102
admin:iadmin:2:100,102
suadmin:suroot:3:103
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