Consider the following scenario:
• You have a Windows Server 2008-based computer that has the Terminal Service server role installed or Windows Server 2008 R2-based computer that has the Remote Desktop Service role installed,
• You enable the “Restrict each user to a single session” on the server,
• You have logged on the physical console of the server,
• You try to logon to the computer remotely,
In this scenario, you get “Access is Denied” error.