If you have Organization administrator access, follow the below steps to find list of users with Visual Studio Enterprise Subscription access
Step 1: Go to Organization Settings
Step 2: Click on “Users
Step 3: Choose “Microsoft Visual Studio Enterprise” from the “Access Level” drop down on the right
Step 4: You will be able to see the list of users who has MSDN Visual Studio Enterprise license. Alternatively you can also export the users to a Excel file and filter the list of users from there