utilman hack will not work if windows defender is active since it detects usage of renamed utilman.exe
go to safe mode it can help,
1st of all, WinPE or the recovery environment is not windows and will not see the accounts within windows, so it’s normal that net user does not show your windows users.
2ndly, the quickest and easiest way to activate the local admin is the following:
reg load HKLM\TEMP c:\windows\system32\config\sam
for /f “tokens=3” %a in (‘reg query HKLM\TEMP\SAM\Domains\Account\Users\000001F4 /v F’) do set str=%a
set str=%str:2000011=2000010%
reg add HKLM\TEMP\SAM\Domains\Account\Users\000001F4 /v F /t REG_BINARY /d %str% /f
reg unload HKLM\TEMP
That requires the letter c: to be assigned to your windows system drive within the recovery environment, of course.
Execute those lines, then reboot and logon as “administrator” without a password (unless you set one before disabling the account).
