That's a negative query - you're looking for data that is not there, which can be quite hard.
I'm not aware of any timesheet report that will display the absence of data - they all concentrate on showing you what has been logged. I don't think there's a way to get at this information without manually getting a list of all the users you're interested in, and then subtracting those who have logged work on the issues you are interested in.
(For the first part of that, I'd run a filter for all the issues I want to see, then use it in a dashboard gadget for "issue statistics", selecting "assignee" as the statistic - that gives you the list of users to look at, then you can look at each of their timesheets)
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