I tried creating multiple users on my Android TV dongle (based on RK3188 board). It should work, it's Android 4.4.2, but it returns an error:
root@rk3188:/ # pm create-user username
Error: couldn't create User.
And at the same time:
root@rk3188:/ # getprop fw.max_users
4
root@rk3188:/ # pm get-max-users
Maximum supported users: 1