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Every user is subject to Two Factor. So if 2FA is enabled, then every user will see a 2FA screen when logging in to Looker with an email/password combination.
You can see whether or not a user has used 2FA from their User page, which you can get to in Admin > Users.
If they don't have a "Two-factor Secret" section with a Reset button next to it, they have never logged in via 2FA. (you can do a find on the user page for `Secret`)
If they do have a "Two Factor Secret" section with a Reset button next to it, they have logged in via 2FA at least once.
If the Reset button has a green success message next to it, that means the user's 2FA has been reset. They will see a barcode the next time they log in to Looker. This green message persists until they scan that barcode.