At least at present, I don't think there's any way to do this. OS X doesn't let more than one copy of iTunes run, as far as I know, and since they'd share libraries and preferences, it'd be difficult to get it to work the way you'd expect.
That said, Steve Jobs demonstrated, during the Panther rollout, something called "Fast User Switching" (or some such). This allows > 1 person to log on at once...and it's possible that both of these "accounts" could be running iTunes...we'll know more when they roll it out. netTunes will probably not work as-is in that situation (for one thing, the server name would be wrong), but it'd be possible to make some changes should it prove workable.
Hope that helps!
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--Dave Nanian
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