Hi Tjoebgen,
I bought mine a week ago. I can tell you that it has multi users (maybe thanks to the update that took place when I first switched the device on.
Anyhow I have created 2 additional users. However, I have not found Restricted Profiles as I have seen on website reviewing Jelly Bean 4.3.
At the moment, I am testing various Parental Control apps but none of them seems to compete with Windows Live Family Safety in term of Parental Control