All the SQL queries can be safely shared among the Jira users since they invoke the underlying Atlassian’s public REST API. Therefore, the same SQL query can return different values for users depending on their permissions in Jira.
Since all the queries can be executed safely by anyone, there are no restrictions for the users to run them. Constraints apply only for writing queries and the Jira administrator can configure who can do it via global permissions:
SQL for Cloud write queries
Users granted with that global permission are able to access to the built-in SQL Cloud console