net user

https://www.jesusninoc.com/net-user/

Windows 10 IoT Core Command Line Utils
Create users with passwords on a remote computers
Create users and groups, add a user to a group and share directory
Create users with passwords
Tareas de administración II (Sistemas operativos monopuesto)
Add users + XML file
Add users

Get full help on the net user command:

net help user

Enable/disable system users via command line:

net user riyaz /active:yes (no)

Run a command as another user:

runas /noprofile /user:domain\username "mmc wf.msc"