SeTcbPrivilege
Resources: https://adminions.ca/books/windows-attacks-and-enumerations/page/windows-local-privilege-escalation
TcbElevation.cpp
Original source: https://gist.github.com/antonioCoco/19563adef860614b56d010d92e67d178
My refined version ( Visual Studio 2022):
The tester executed 'TcbElevation.exe' to create a new local user lala with password 'lala123' and add it to the Administrators group: