Suppose a User whose account was created in say 2012 had financial transactions attributed to their account which were dated before the account was created, it would be common sense to want to refer to a log which kept track of the creation date and time, and the modification dates and times of permission changes, like group membership for that user. Auditing that users insertion and changes to access permissions could become a crucial audit tool. We would like this to be sure. Kind of hard to conceive of the fact that it never existed before...
Agreed, we've had to make educated guesses on how a record was changed because we don't have a tool to use for this function.