Earlier quoted context omitted.
I agree that iOS isn’t multi-user in any real, like, multiple user accounts intended to be used by real people sense. I wonder, though, it is based on MacOS somehow, right? Which is based on BSD. Could there be some left over multi-user plumbing sticking around in a technical sense?
Yes, iOS still uses users in the technical "Unix" sense, they're just not mapped to actual physical users, but instead to various services. Android is in a similar boat. They're still an important way to manage filesystem access of programs.
Most vendors have this enabled now and things like work accounts/MDM use the same system.