Any user whose login shell setting in /etc/passwd is an interactive shell can login. I don't think there's a totally reliable way to tell if a program is an interactive shell; checking whether it's in /etc/shells is probably as good as you can get.
Other users can also login, but the program they run should not allow them to get much access to the system. And users that aren't allowed to login at all should have /etc/false as their shell -- this will just log them out immediately.