I did a search and most information I found was pretty old so I'm uncertain if it is still accurate.

My wife and I are considering our first tablet that would be a shared device for the time being. Our needs are not great and will be used mostly when traveling. I am strongly leaning toward the Samsung Galaxy Tab 3 8.0". A high-end, pricey tablet is not needed and I like the 8" size. The one thing I would really like to have is the ability to have 2 separate user accounts to make shared use easier. It seems that Android 4.2.2 has the ability to support multiple user accounts from Google but I am uncertain if Samsung has neutered this in its version.

I also read somewhere that Samsung has intentions of pushing out an update to 4.3 for the Galaxy Tabs but again, I'm uncertain if multi-user support will be enabled and I'm not sure where to find that information.

So as of 12/13/2013, does 4.2.2 on a Samsung device allow multiple user accounts or is that functionality still reserved only for Nexus devices?