try:
=ARRAYFORMULA(IFNA(VLOOKUP(E2:E&"♥"&F2:F; REGEXREPLACE(TRIM(SPLIT(FLATTEN(QUERY(TRANSPOSE(QUERY(QUERY(TRIM(SPLIT( FLATTEN(IF(IFERROR(SPLIT(USERS!B2:B; ","))="";; SPLIT(USERS!B2:B; ",")&"♥"&USERS!C2:C&"♠♦"&USERS!A2:A&",♦"&USERS!A2:A)); "♦")); "select Col1,max(Col2) where Col2 is not null group by Col1 pivot Col3"); "offset 1"; 0));;9^9)); "♠")); ",$"; ); 2; 0))) 
update:
=QUERY=ARRAYFORMULA(QUERY({USERS!A:C, TRIM(FLATTEN(QUERY(TRANSPOSE( IF(IFERROR(SPLIT(USERS!B:B, ","))="",, SPLIT(USERS!B:B, ",")&"♥"&USERS!C:C)),,9^9)))}, "where"select Col1,Col2,Col3 where Col4 matches '.*"&TEXTJOIN(".*|.*", 1, IF(LOCATIONS!A2:A)&".*' and Col3 matches '"& TEXTJOIN("|"A="", 1, LOCATIONS!A2:A&"♥"&LOCATIONS!B2:B)&"'")&".*'", 1)) 
