One of the things that got us to switch OSes from W2K to WinXP when I was an administrator at JD Edwards was the Run As command. We had two accounts, regular and privileged, and needed to switch between them on a regular basis. I didn’t like the policy, but with WinXP, we had the “Run As” command when we right clicked things like the SQL MMC plugin, so we could access servers under the privileged account.
In Windows 7, if you right click, you see “Run as Administrator”, which works great on my desktop. However what about a domain? What if you have two accounts and want to run something for testing or because you need different rights?
I found a cool trick I wasn’t aware of since I haven’t needed it. If you hold down Shift when you right click the item, you get a new Context menu item. The Run as different user.

Give it a try. I bet you find it handy.