The ability to Log On as a different user on a remote computer is very handy for support situations that require a technician to work on machines with multiple Windows User accounts. Such a scenario can be encountered on shared computers within a corporate environment where multiple users are able to work only under their individual Windows account. The tech is able to install software or updates for each individual (current) user by taking advantage of the Log Off/Log On feature to maintain a running remote session. Otherwise, they would be required to start a new session under each Windows user, which would significantly delay and complicate the job at hand.
This feature may also prove to be useful if the tech needs to perform numerous operations that require admin rights, which is often required during a support assignment. The tech is able to initially connect to a limited user account and then switch to the administrator account afterwards in order to seamlessly perform administrative tasks, such as installing software or changing settings that affect other users.
It should also be noted that a Log Off operation terminates all currently running processes, which may also be useful during a tech support assignment when the computer is infected or functioning poorly.