1,748 votesMartins Nwoseh commented
I didn't put a vote on this. Here's why.
Something very similar is already available in Office 365 admin portal in the reports section.
Reports>Usage>Office Activations>Export the excel file>Filter by users with Office ProPlus>Filter by Blank. What's left is a list of all users that have not activated ProPlus. This data is updated every 24 to 48hrs. So expect some blanks to change when you check back another day (the blank is replaced with the date of activation when a user activates ProPlus).
You could also get this data using Microsoft Graph API request via the browser or connect to Graph API through Powershell and run your request accordingly from there.
Using your export and your machine inventory (if you documented this while issuing machines to users), you could match that against each user and easily identify what you need.
What I would like to see though, is more useful data in the Graph API exports.