Missing user accounts in Big Sur guest on Big Sur host after upgrade to 17

[Paul Barnard]

I recently upgraded to desktop 17 running on macOS 11.5.2. When I launch a previously working VM hosting a macOS BigSur instance I get the launch screen but no user accounts shown. There were two accounts and admin and a user before the upgrade. This is consistent on two separate computers.
I have been unable to get the user accounts to show even after using the recover partition and reinstalling the OS.
Anyone have any ideas?