When restricted access activities are added to a course, and the access time period is not open, the Gradebook User Report is malformed. Changes to the Course Grade Settings User Report section to the "Show Hidden Items" and "Hide Totals if they contain hidden items" settings make no difference.

It would seem that the User Report should rely only on the gradebook hidden or hidden until settings and not use the Restricted Access options related to the activity when determining what to display in the User Report. Either way, the User Report displays poorly when the Restricted Access settings are in use.

This issue seems similar to the issue in version 1.9 MDL-25029, although the problem here is not sub-categories but restricted access activities.