Well I refrained from posting on this subject at first.
Giz is correct on his assumption.
Even if a Mod has cp access there are limitations on what features they can access such as become a member.
If you have admin access you could use this feature and then delete the admin log afterward.
But I would never ever attempt to do so. No mater what the situation.
I only use become a member when a user is having a issue to resolve. And I Inform them I am doing so.