No multi-user support? Meh.
Must be hard for them to screw up this badly.
iPad and iPad OS are designed entirely to siphon money from an existing core user base, while offering the user no freedom or power.
It may be an unbelievably slick consumption product, but it fails miserably at championing what a mobile computing device can be.
So you may think that you know more about product management and how to sell devices than Apple but given their experience it's a pretty tall claim.
Because freedom and power comes with tradeoffs. And many of those tradeoffs which come from multiple app stores, code execution etc are pretty unpalatable to most people.
The amount of people who actually need a multi-user phone/tablet is a fraction of a fraction of the 600M userbase of Apple devices.
Where?
Basically, the OS level interface is there, and you are not allowed to use it if you are neither a school nor an enterprise.
edit: i agree with your “won’t happen” sentiment, its just that this is a pure iOS licensing restriction.