Note that none of these answers will work if the key is a varchar since it is tempting to use MAX in a varchar column that is filled with "ints".
In a database if a column e.g. "Id" is in the database 1,2,3, 110, 112, 113, 4, 5, 6 Then all of the answers above will return 6.
So in your local database everything will work fine since while developing you will never get above 100 test records, then, at some moment during production you get a weird support ticket. Then after an hour you discover exactly this line "max" which seems to return the wrong key for some reason....
(and note that it says nowhere above that the key is INT...) (and if happens to end up in a generic library...)
So use:
Users.OrderByDescending(x=>x.Id.Length).ThenByDescending(a => a.Id).FirstOrDefault();