Here you can find the relevant treasury addresses:

SafeDAO Treasury: 0x0B00b3227A5F3df3484f03990A87e02EbaD2F888

Joint treasury between SafeDAO and GnosisDAO: 0xd28b432f06cb64692379758b88b5fcdfc4f56922

User Allocation (and their smart contracts) as well as Ecosystem Allocation are governed by the Safe Ecosystem Foundation, not SafeDAO. The initial user airdrop was allocated by SEF.

Historically, the DAO has made recommendations on how to allocate the User Allocation funds, such as SEP #5, however the ratification of [SEP #21] SAFE Token Utility creates a clear framework that directs the unredeemed User Allocation to be allocated to active users through the Safe Activity Program.