Author: Paul Holden
MDL-85462 reportbuilder: improve user entity last access reporting.
Include filter/condition for "never accessed".
http://git.moodle.org/gw?p=moodle.git;a=commit;h=6a264799096fef8449772592b540071635eeb12d
http://github.com/moodle/moodle/commit/6a264799096fef8449772592b540071635eeb12d
+ 5.1 en [neveraccessed,core_reportbuilder]