hmmmm..
1. It's lousy that you can't import 10.x to 9.x. I don't have a 9.x system around to be able to play w/it or re-create. Maybe there is some small edit that can be done to the xml file - others may know. Only other approach would be to screen capture the report and re-create (not so bad to do this).
2. Yes, it has to be against the AUDITRECORD table. The WTUSER table does not store any info about the users accessing the system. AUDITRECORD only stores it if the configAudit.xml file is configured TRUE for the LOGIN event. Not many choices on this one.