This is according to a patent which suggests that Apple is looking into the idea of allowing iOS devices to support multiple user accounts. According to the patent’s description (in part), “A computing device can employ several passcodes and associated encryption keys, where multiple passcodes or encryptions keys may be associated with each different user account on the system.”
At the moment, Apple kind of allows sharing amongst users. The company offers a family plan for its services where users can share things like app purchases, cloud storage, music streaming, and more. However, the ability to support multiple users on a single device is non-existent, but this patent could change that.
It will be interesting to see if this could eventually become a reality. Devices like the iPad are used in schools for education, so having multiple user account support could be useful if the device needs to be shared amongst students or teachers. It can also be useful for parents who can create accounts for their kids and not link their credit cards which could prevent things like spending $16,000 on in-app purchases.