Which of the following objects identifies a set of users with similar access needs?

The correct choice is a group. In a computing context, a group is a collection of user accounts that allows for easier management of permissions and access rights. By organizing users into groups based on their similar access needs, administrators can efficiently assign or modify permissions for multiple users at once rather than assigning them individually. This streamlines the process of maintaining security and access policies within a system because it ensures that all members of the group receive the same level of access based on their roles or requirements.

The other options relate to access control and security, but they serve different purposes. A System Access Control List (SACL) is primarily used to specify the types of access that should be audited, while a Discretionary Access Control List (DACL) defines the permissions that specify what actions users or groups can perform on an object. Permissions themselves are specific rights granted to users or groups regarding objects, but they do not inherently identify a set of users like a group does. Therefore, the concept of a group is the most fitting answer for identifying a set of users with similar access needs.