I am in https://admin.atlassian.com/ as the Site admin. When I try to click on "Log in as user" for myself, it tells me I don't have enough privileges to log in as my own account, which I am already logged in as ...
The messaging is a bit odd, but the Log in as User allows site admins to temporarily log in as a different user to troubleshoot account issues. You are prevented from doing this with your own account to make sure you cannot accidentally lock yourself out or deactivate your own account.
If you are able to see your users in the admin panel, you are, as you say, already logged in as yourself.
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