The difference is that you'd need to solve how to access the
different user accounts via ssh (distribute, possibly passwordless,
keys) and also get the commands right for remote execution.
How about using one slave per node and use sudo to execute commands
as different users? This way, you get fine grained control over what
the Jenkins user is allowed to execute as those other users and, at
the same time, avoid the key management hassle.
HTH...
Dirk