If you've deleted users, it could've bee an a previous one who was use 28. We semi intentionally don't delete the admin log entries with user deletion (as this could cover up tracks) and MySQL generally won't reuse auto increment numbers except if the MySQL server gets restarted and the new maximum ID is less than that number.
Resetting the IDs may be more detrimental in an adversarial case (multiple users being deleted). Maintaining the IDs still allows things to be traced back (as you could see the users that were deleted from those logs).
You hit a rather rare case (that involved MySQL restarts or table dumps) that caused the ID to be reused. Obviously it's confusing here, but I think it's the better behavior in the vast majority of cases.
Ok @Mike I just thought I would post it here in case they might think of a better way of doing it like in your post above. I thought I should just bring it to attention so that maybe there was a better way of handling it. Thanks again for the help.