Last Updated: October 8th, 2012
Multi-user support is one of the few remaining things a desktop OS can do that Android can't. The "coffee table tablet" use case would greatly benefit from a multi-user setup, as would an enterprise user who wants to keep work and home separate. It's been a top 20 item on the Android bug tracker since the debut of Honeycomb, so there is certainly demand for it.
As we've seen from my previous experiments in sticking my nose where it doesn't belong, Google likes to leave breadcrumbs in shipping products for the astute observer to find, and the multi-user situation is no different.
Last Updated: October 22nd, 2012
OK, OK, that's actually Linus Torvalds expressing his feelings about NVIDIA, but there's no better way to articulate the continued frustration with the complete lack of Sprint Galaxy Nexus support in AOSP. Verizon is [almost] there. Sprint, however, is not. Try finding it (hint: its codename is toroplus) - specifically, the CDMA/LTE binaries.
If you still have doubts about the above notion so eloquently conveyed by Linus' gesture, Jean-Baptiste Queru's comment confirms:
As far as toroplus, the situation is unchanged: there are no plans to support it as a target device for custom AOSP builds.