Multiple user is available on Samsung. Both multiple profiles as well as work profile.

Samsung also has "secure folder" which isolates apps and files and presumably uses multiple users to do the isolation.

Apparently multiple user profiles is available on their tablets but not on their smartphones.

Secure folder is an older approach to what Android provides via the standard Private Space feature since Android 15. Private Space and work profiles are based on the same infrastructure as secondary users including per-profile encryption keys, although typically work profile management apps don't take advantage of it.

last time I tried, my samsung phone couldn't use multiple profiles. it is a setting that has been disabled in oneUI since a few years. Don't ask me why.