CIDR notation in AllowUsers is not recongnized in sshd_config

"OpenSSH for Windows" version
((Get-Item (Get-Command sshd).Source).VersionInfo.FileVersion)
7.7.2.3

Server OperatingSystem
((Get-ItemProperty "HKLM:\SOFTWARE\Microsoft\Windows nt\CurrentVersion\" -Name ProductName).ProductName)
Windows 10 Pro

Client OperatingSystem
Debian 10

cat /etc/debian_release
10.9

ssh -V
OpenSSH_7.9p1 Debian-10+deb10u2, OpenSSL 1.1.1d 10 Sep 2019

What is failing
If I set the hostname as CIDR in AllowUsers in sshd_config, I get a Permission denied message when I try to connect via ssh.

IP

• client: 192.168.10.99
• server: 192.168.10.55

Server's C:\ProgramData\sshd\ssh_config

AllowUsers  kihara@192.168.10.0/24
AllowUsers  Kihara@192.168.10.0/24

Expected output

@client $ ssh -v -i ~/.ssh/id_ed25519 Kihara@server
...
debug1: Authentication succeeded (publickey).
...
@server $

Actual output

• client's ssh output

@client $ ssh -i ~/.ssh/id_ed25519 Kihara@server 
Kihara@192.168.10.55: Permission denied (publickey).

• server's log
  EventViewer > アプリケーションとサービスログ (Applications and Services Logs) > OpenSSH > Operational

sshd: User kihara from 192.168.10.99 not allowed because not listed in AllowUsers
sshd: Connection closed by invalid user Kihara 192.168.10.99 port 57178 [preauth]

Workaround
After changing CIDR notation to wildcard, it works.

- AllowUsers  kihara@192.168.10.0/24
- AllowUsers  Kihara@192.168.10.0/24
+ AllowUsers  kihara@192.168.10.*
+ AllowUsers  Kihara@192.168.10.*

Start by tracing how the sshd_config AllowUsers directive is parsed and how the connecting client address is matched. Reproduce the reported 192.168.10.0/24 case against 192.168.10.99, compare it with the working wildcard form, and add or run a regression test showing that CIDR access succeeds without changing wildcard behavior.