Today me and my partner in crime Giuseppe, are releasing our small research with Windows impersonate privileges.
The result is a tool named “Juicy Potato”, which is a kind of sequel of the potato researches we have been inspired for months (RottenPotatoNG  and its variants).
All the information and results have been published here

My personal consideration:

If you have SeAssingPrimaryToken or SeImpersonate privileges, you are SYSTEM.

Service Accounts and Virtual Accounts are more a safety than a security feature…

Have fun and any suggestions are welcome!