A dictionary comprehension can only ever produce one key-value pair per iteration. The trick then is to produce an extra loop to separate out the pairs:
{k: v for e in wp_users for k, v in zip(('ID', 'post_author'), e)}
This is equivalent to:
result = {}
for e in wp_users:
for k, v in zip(('ID', 'post_author'), e):
result[k] = v
Note that this just repeats the two keys with each of your wp_users list, so you are continually replacing the same keys with new values! You may as well just take the last entry in that case:
result = dict(zip(('ID', 'post_author'), wp_users[-1]))
You didn’t share what output you expected however.
If the idea was to have a list of dictionaries, each with two keys, then you want a list comprehension of the above expression applied to each wp_users entry:
result = [dict(zip(('ID', 'post_author'), e)) for e in wp_users]
That produces the same output as your own, second attempt, but now you have a list of dictionaries. You’ll have to use integer indices to get to one of the dictionaries objects or use further loops.