Yes, you are correct. If you are using calculated members on user-level data, you can’t use limitations by this level. Calculated members will not work.
Another option would be changing the data structure and remove the linkage of those details from a user level. Then you can use non-user related data for the report allowing limitations to access user level.
You can check if you can import the details currently mapped by user as a separate dimension. It would be applicable if you have those details for individual data entry (on each issue for Jira data import, on each row for custom data import).
If the above is not possible, please check if you can update the User dimension hierarchy by adding an additional level based on the details above the user level.
We would like to see details on this setup to provide a more precise answer. Please share additional information to firstname.lastname@example.org if you would need some further assistance on this.