MyBB - Privilege Escalation from Limited ACP User Management to Administrator

MyBB 1.8.40 does not restrict which usergroup a limited Admin Control Panel user may assign when creating or editing users; the user module offers the Administrators group (gid 4) and its datahandler's verify_usergroup() unconditionally returns true. An admin holding only the delegated user-management permission can assign the Administrators group to an account and escalate to the full Administrator permission set.