AbstractAuditable.java

@MappedSuperclass
public abstract class AbstractAuditable<U, PK extends Serializable> extends AbstractPersistable<PK> implements
  	Auditable<U, PK> {
  // …
}

AbstractPersistable.java

@MappedSuperclass
public abstract class AbstractPersistable<PK extends Serializable> implements Persistable<PK> {
	@Id
	@GeneratedValue(strategy = GenerationType.AUTO)
	private PK id;
  
  // …
}

AuditableUser.java

@Entity
public class AuditableUser extends AbstractAuditable<AuditableUser, Long> {
  // …
}

Persistable.java

interface Persistable<ID extends Serializable> extends Serializable {

	ID getId();

  boolean isNew();
}

stacktrace

Exception Description: Predeployment of PersistenceUnit [default] failed.
Internal Exception: Exception [EclipseLink-7247] (Eclipse Persistence Services - 2.5.0.v20130507-3faac2b): org.eclipse.persistence.exceptions.ValidationException
Exception Description: A circular reference was discovered processing derived IDs on the following Entity classes: [[org.springframework.data.jpa.domain.sample.AuditableUser]] 
  at org.eclipse.persistence.exceptions.EntityManagerSetupException.predeployFailed(EntityManagerSetupException.java:230) ~[org.eclipse.persistence.core-2.5.0.jar:na]
	... 51 common frames omitted
Caused by: org.eclipse.persistence.exceptions.ValidationException: 
Exception Description: A circular reference was discovered processing derived IDs on the following Entity classes: [[org.springframework.data.jpa.domain.sample.AuditableUser]] 
	at org.eclipse.persistence.exceptions.ValidationException.idRelationshipCircularReference(ValidationException.java:989) ~[org.eclipse.persistence.core-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.accessors.classes.ClassAccessor.processDerivedId(ClassAccessor.java:1602) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.accessors.classes.EntityAccessor.processDerivedId(EntityAccessor.java:987) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.accessors.classes.ClassAccessor.processDerivedId(ClassAccessor.java:1614) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.accessors.classes.EntityAccessor.processDerivedId(EntityAccessor.java:987) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.MetadataProject.processAccessorsWithDerivedIDs(MetadataProject.java:1522) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.MetadataProject.processStage3(MetadataProject.java:1819) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.metadata.MetadataProcessor.processORMMetadata(MetadataProcessor.java:580) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.deployment.PersistenceUnitProcessor.processORMetadata(PersistenceUnitProcessor.java:585) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	at org.eclipse.persistence.internal.jpa.EntityManagerSetupImpl.predeploy(EntityManagerSetupImpl.java:1865) ~[org.eclipse.persistence.jpa-2.5.0.jar:na]
	... 49 common frames omitted

Thanks for the feedback! I've added the declaration of Persistable and filed https://bugs.eclipse.org/bugs/show_bug.cgi?id=411560.