Take action does what it says on the tin.
For me when I take action on a users post as ‘off-topic’ if I look on the review queue there is a record after I filter everything against flags for that specific user:
However, you could use the ‘queue for review’ feature which puts the post in the review queue and there is a moderation record left on the user too but you choose what action to take on the post like a regular flag.
