Can User4, who has Owner permissions in the Azure subscription, create user accounts in a newly created Azure Active Directory tenant?

In Azure Active Directory (Azure AD), permissions associated with Azure subscriptions, such as Owner permissions, do not grant privileges for managing Azure AD resources. While the Owner role within an Azure subscription allows a user to manage all resources and permissions within that subscription, it does not extend to user management within Azure AD.

To create user accounts in Azure Active Directory, a user would need specific permissions within the Azure AD tenant itself. Typically, this includes being assigned a role like User Administrator or a Global Administrator within Azure AD, roles which are distinct from permissions granted in the subscription hierarchy.

Since the question specifies that User4 has Owner permissions solely at the subscription level, they would lack the necessary permissions to perform user management tasks directly within the Azure AD tenant. Hence, the correct answer reflects that User4 cannot create user accounts in a newly created Azure AD tenant.