This is a very important point IMHO. Linux and all other UNIX-like
operating systems are first and foremost both multiprocess and multi-
user operating systems. The offerings out of of Redmond (such as XP)
are multiprocess but are not true multiuser capable (though NT and XP do both have some features in common with true multiuser OS).
Windows 2000 and Windows XP are both multi-user OSes. If you log in via rdesktop (when the Terminal service is enabeld) you will get your own session which is different from the one used by whoever is in front of the box.
Not providing shell access does not count as multi-user incapable.