This option lets you quickly change your user account when needed.
Some have even reported that the option is only visible when all accounts are explicitly logged out.
That shouldnt be the case.

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Why the Switch User Option is Missing?
There can be several reasons for the Switch User option to be missing in the start menu.
There are multiple ways to create a new user account on a Windows PC.

Create a new user account from the Settings app
You cancreate an administrative account,fire up the built-in Administrator account, or create a standard account.
The new account will now be created.
If your gear is part of an organization/domain, then this solution wont help you.

Don’t have the sign-in information
Then, fire off the .bat fileas an administrator.
Therefore, we insist that you create asystem restore pointor a completesystem image backupbefore proceeding forward with the process.
However, it is a convenient option to have.

Create a local account from Settings app
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Enter the details for the account

Switch to new user account from the Start menu

Open policy for Fast User Switching

Enable entry points to switch users using Group Policy

Navigate to the Policies Key

Create the System key under Policies

Create the HideFastUserSwitching DWORD

Enable Fast User Switching from Windows Registry



source: www.itechtics.com