CMD As User

This application (CMDAsUser) allows you to run installations or applications as the SYSTEM account and see an interactive desktop. This can be useful in testing applications that are deployed through a product such as ITCM or SCCM using the SYSTEM account.

I found that the following privileges were required even if the calling account has Administrative rights: -

"Act as part of the operating system" (SeTcbPrivilege),
"Bypass traverse checking" (SeChangeNotifyPrivilege),
"Increase quotas" (SeIncreaseQuotaPrivilege),
"Replace a process level token" (SeAssignPrimaryTokenPrivilege).

This is the recommendation on the Internet, however personally I added "Act as part of the operating system" and "Replace a proecss level token" and it works.