> and presto! the multi-user OS you paid for.
Errmmmm... actually, Windows isn't multi-user, and never will be unless it's rewritten from scratch, because it doesn't have an adequate security model in which "true" administrator (root) mode is enforced.
Being able to log in with a choice of profiles, or being able to "Fast user switch" might seem impressive to Gates fanboys, but it's a complete joke to users of real multiuser systems.
Having a problem with a particular running process? Just Ctrl-Alt-Fkey and open a new shell, log in as root, and have a look around the system. Subject to available system resources (basically, memory, and without a WinOS you don't need much!), keep logging on as as a different user as many times as you like... or even as the same user multiple times... or, as a party piece, SSL in from somewhere else and start a VNC session to use a GUI remotely. It all comes as standard on a real OS, and it's a bad wake-up call when you occasionally have to use Windows and remember that Redmond haven't managed to produce a true multi-user OS yet... :-(