as described previously all roles and users are stored in the user$ table.
and yes, you can tell:
select user#,name from user$ where type# = 0 and name='_NEXT_USER'; USER# NAME ---------- ------------------------------ 77 _NEXT_USER
create a new user:
SYS@xxxx> create user a identified by "a"; User created. SYS@xxxx> select user# from user$ where name = 'A'; USER# ---------- 77
checking the “_NEXT_USER” again we can see that the ID got incremented:
SYS@xxxx> select user#,name from user$ where type# = 0 and name='_NEXT_USER'; USER# NAME ---------- ------------------------------ 78 _NEXT_USER
so oracle uses a (hidden) role to track the next id a user will get and updates the id of the (hidden) role itself after a user has been created :)