Creating a new Windows user is much more complicated than modifying an existing
account.
The new user account needs many new registry entries and folders, and they all
must be created with the right permissions. In addition, while not all of them
are known or documented, they also change with every major new release of Windows.
The complexities are simply too much for Linux people to bother.
You need a Windows utility to be launched via boot.
One such utility is
Hiren’s BootCD PE (Preinstallation Environment).
You will find more details in the article
Using Hiren's Boot CD to Create Admin User Accounts.
I think the inescapable conclusion is that there is nothing one can do
to protect a computer against an intruder with physical access to it.