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const
 SE_ASSIGNPRIMARYTOKEN_NAME = 'SeAssignPrimaryTokenPrivilege';
 SE_INCREASE_QUOTA_NAME     = 'SeIncreaseQuotaPrivilege';
 SE_TCB_NAME               =  'SeTcbPrivilege';


function EnablePrivilege(lpPrivilegeName: PChar):Boolean;
var
  hToken: dword;
  NameValue: Int64;
  tkp: TOKEN_PRIVILEGES;
  ReturnLength: dword;
begin
  Result:=false;
  //Ïîëó÷àåì òîêåí íàøåãî ïðîöåññà
  OpenProcessToken(GetCurrentProcess, TOKEN_ADJUST_PRIVILEGES or TOKEN_QUERY, hToken);
  //Ïîëó÷àåì LUID ïðèâèëåãèè
  if not LookupPrivilegeValue(nil, lpPrivilegeName, NameValue) then
    begin
     CloseHandle(hToken);
     exit;
    end;
  tkp.PrivilegeCount := 1;
  tkp.Privileges[0].Luid := NameValue;
  tkp.Privileges[0].Attributes := SE_PRIVILEGE_ENABLED;
  //Äîáàâëÿåì ïðèâèëåãèþ ê ïðîöåññó
  AdjustTokenPrivileges(hToken, false, tkp, SizeOf(TOKEN_PRIVILEGES), tkp, ReturnLength);
  if GetLastError() <> ERROR_SUCCESS then
     begin
      CloseHandle(hToken);
      exit;
     end;
  Result:=true;
  CloseHandle(hToken);
end;

procedure TForm1.Button1Click(Sender: TObject);
var
  sti:TStartupInfo;
  pi:TProcessInformation;
  usertoken:THandle;
  st:pointer;
begin
  if not LogonUser('123','.','111',LOGON32_LOGON_INTERACTIVE ,LOGON32_PROVIDER_DEFAULT,usertoken) then
    begin
     FormatMessage(FORMAT_MESSAGE_ALLOCATE_BUFFER+FORMAT_MESSAGE_FROM_SYSTEM,0,GetLastError,LANG_NEUTRAL,@st,0,0);
     ShowMessage(pchar(st));
    end;
  ZeroMemory(@sti,Sizeof(sti));

  if not EnablePrivilege(SE_INCREASE_QUOTA_NAME) then ShowMessage('ошибка 1');
  if not EnablePrivilege(SE_ASSIGNPRIMARYTOKEN_NAME) then ShowMessage('ошибка 2');

  if not CreateProcessAsUser(usertoken,'c:\windows\system32\calc.exe',0,0,0,false,0,0,0,sti,pi) then
   begin
    FormatMessage(FORMAT_MESSAGE_ALLOCATE_BUFFER+FORMAT_MESSAGE_FROM_SYSTEM,0,GetLastError,LANG_NEUTRAL,@st,0,0);
    ShowMessage(pchar(st));
   end;
end;

CreateProcessWithLogonW(L"user", L".", L"pass", 0, NULL, L"mmc c:\\windows\\system32\\services.msc", 0, NULL, NULL, (LPSTARTUPINFOW)&si, &pi);