Thank you.  Yes it does prevent creating new users. but it also prevent creating sync accounts so it's not very granular.   Also the Samsung Tab E has a built in guest account out of the box.  You are still able to switch over to the guest and back to the regular profile.   BUT They just pushed out Android 7.1.1 update from our carrier.  In the previous android 6.0.1 you could not remove or disable the guest account.  In the new Android you can remove the Guest and once removed the device owner restriction now prevents you from enabling the guest account again.  So a combination of this restriction and the upgrade to Android 7.1.1 and manual removal of guest does prevent additional user profiles.  Unfortunately it does appear you must manually remove the guest user on each device.   ... View more