And how does multiple users on an iPad help sell more iPads? Wouldn't that mean less sales???
I see your thought process, and it makes some sense, but I think there are a number of scenarios to consider.
1) There may be entities (schools, families, businesses, etc) that may be holding out for devices that can handle multi-user functionality to buy an iOS device in the first place.
2) Families might buy more devices to pass around, knowing that you can get to your stuff from any device in the house, I would be much more likely to buy extra devices if that were the case. Also, multiple users on devices might mean wider use-cases which would lead to more storage needs (for different apps, cache, etc. of each user) and might increase the sell of higher end models.
In short, I think Multi-User would be extremely useful in all of those environments especially if you can tie some level of security/rights to the different accounts (and groups).
Schools can have students grab a device off the cart and start back where they were.
Families can have separate parent/child accounts and even a Guest account. I hate loaning my device to someone for a minute to make a call or check the internet, It would be much better if I could quickly switch it to a guest account or something.
businesses can treat the devices more similarly to how computers already function. For example, I can login to most machines at my work, and the process still gives me my appropriate network access rights, local workstation rights, drive mappings, etc.
This feature if implemented properly could be a very bug deal for everyone.