Why make single user was removed?

Why “Make single user” menu on hotkey U was removed? If it was replaced by Unwrap menu, it would make sense, but now U is empty by default, it is a bit strange

I also noted that there is no U in removed section here: https://developer.blender.org/T55194

That is a little bit exaggerated title.
Make Single User menu is still available through Object menu > Relations > Make Single User
Or you can use right click menu in outliner,

Several shortcuts were removed in default keymap (not in 2.7x keymap still available under user preferences) in order to let more space for customization by default.

What is missing is just a mention in list that you are referring to. Developers in charge of this list may have higher priorities than listing missing shortcuts, currently, like fixing critical bugs.

Thanks for pointing that.
You remark will be taken into account and list will probably be updated few days before release.

If I click in Outliner -> ID data -> make single user, Blender shows error “Not yet implemented”

So, maybe, it will be implemented before release. Maybe, it will not and should be hidden in outliner.

Those kind of remarks would make sense if release candidate was launched.
But it is not the case. So, don’t be so picky about about a nightly-build that will not be the same, tomorow.