Is NETWORK SERVICE Member of Users Group?

Is the NETWORK SERVICE account an implied member of the Users group? A
Microsoft support rep is telling me it is, but I have plenty of cases here
where I am not able to give that account access to a resource with Users,
but only with either Authenticated Users or with an explicit DACL permission

Also, please confirm that NT_AUTHORITY\NetworkService is the same as the
local computer object named NETWORK SERVICE.