On line 72 of: core/modules/user/src/AccountForm.php it sets:$admin = $user->hasPermission('administer users');
then it uses it in several places, but misses opportunity in 2 other places, and just calls the hasPermisison() method again instead.
Patch in next comment. This is against 8.3.x, but I can also roll one for 8.4.x if I need to.