Sorry for not being so descreptive.
I meant building them in your database, so you will have other tables referencing User & Group tables on their Unique Constraint Fields.
But forget this answer as this relation won't be available in LLBLGen Pro (relations on Unique contraints are not yet supported) -- sorry
Consider the following:
You need User & Group to inherit from Assignee, if they are really of type Assignee.
i.e. a User is an Assignee, and a group is an Assignee, in that case AssigneeID in the User & Group Tables is indeed a valid logical PK
and you should use it to reference those tables from another tables like Account.
If not then this is not an inheritance relation between User & Assignee (logically speaking), and then you should not try to implement inheritance between them.
Please read the following section "Pitfalls with inheritance" under "Concepts - Entity inheritance and relational models" in the LLBLGen Pro documentation