Jack Nolddor [Sweet Bananas] made a plugin for Confluence that is similar to the Jira User Switcher
This does not require the paid version of Scriptrunner.
Admins can do anything in the name of another user. I am not sure if it is logged somewhere. Maybe you can find this function and look in the source code of ScriptRunner. There could be debugging messages. You could set debug logging level for the package of the script.
please see the addon "Fast User Switcher (FUS) for Confluence". It is easy to use to switch the user to another. And for GDPR purpose it tracks all usage of the FUS addon, as explained on the marketplace page.
To comply with GDPR there is also another tool called "GDPR (DSGVO) and Security for Confluence".
All addons are also available for Jira.
Bit late to the answer, but the answer OP was looking for is, yes, ScriptRunner for Confluence does log Switch User actions to the audit log.
You can read more at https://scriptrunner.adaptavist.com/latest/confluence/audit-logging.html
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