In a standard context, each connected user holds an explorer.exe process: The command [tasklist /V|find "explorer"] returns a line that contains the explorer.exe process owner's, with an adapted regex it is possible to obtain the required value. This also runs perfectly under Windows 7.
In rare cases explorer.exe is replaced by another program, the find filter can be adapted to match this case. If the command return an empty line then it is likely that no user is logged on. With Windows 7 it is also possible to run [query session|find ">"].