While there are several tweaks that can be made in system files under KK, it's just as easy to install an app called Xposed Framework. This gives you the ability to load a variety of Xposed Framework modules to change several things on your system. There is an Xposed Framework module available that will turn on the Multi-user feature in a KitKat ROM without having to tweak all of those system files. I've tested it, and it works pretty well...although I have no use for Multi-user, myself.
Be careful with loading other modules, though. Some of them may cause your tablet to freeze or reboot. Those modules have been mentioned in these threads.
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