This policy setting shows or hides the “Run as different user” command on the Start application bar. If you enable this setting users can access the “Run as different user” command from Start for applications which support this functionality. If you disable this setting or do not configure it users cannot access the “Run as different user” command from Start for any applications. Note: This setting does not prevent users from using other methods such as the shift right-click menu on application’s jumplists in the taskbar to issue the “Run as different user” command.
Show “Run as different user” command on Start
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HKEY_CURRENT_USER -> Software -> Policies -> Microsoft -> Windows -> Explorer # ShowRunAsDifferentUserInStart
Start Menu and Taskbar