As an admin, I will need to sign in as my users for tasks, troubleshooting, etc. When we do so, all actions taken as that user while an admin is signed in as them should be noted as such in all reporting. For instance, I signed in as a user yesterday and we received an alert for the activities I performed as them, but nothing pointed to me being the actor. Threats occur with end users and admins, and full, transparent visibility is vital in the event of an incident.