Can not run EXCEL.EXE as other user after Windows 2004 update

I need to run EXCEL.EXE with a user different than current one; in the past I do this without any issues, but after updating the system to Windows 10 Pro version 2004 (19041.508) this method is not working anymore.

I was using the following class (thanks to Impersonate user in Windows Service):

public class CreateProcess
{

    #region Constants

    const UInt32 INFINITE = 0xFFFFFFFF;
    const UInt32 WAIT_FAILED = 0xFFFFFFFF;

    #endregion


    #region ENUMS

    [Flags]
    public enum LogonType
    {
        LOGON32_LOGON_INTERACTIVE = 2,
        LOGON32_LOGON_NETWORK = 3,
        LOGON32_LOGON_BATCH = 4,
        LOGON32_LOGON_SERVICE = 5,
        LOGON32_LOGON_UNLOCK = 7,
        LOGON32_LOGON_NETWORK_CLEARTEXT = 8,
        LOGON32_LOGON_NEW_CREDENTIALS = 9
    }


    [Flags]
    public enum LogonProvider
    {
        LOGON32_PROVIDER_DEFAULT = 0,
        LOGON32_PROVIDER_WINNT35,
        LOGON32_PROVIDER_WINNT40,
        LOGON32_PROVIDER_WINNT50
    }

    #endregion


    #region Structs

    [StructLayout(LayoutKind.Sequential)]
    public struct STARTUPINFO
    {
        public Int32 cb;
        public String lpReserved;
        public String lpDesktop;
        public String lpTitle;
        public Int32 dwX;
        public Int32 dwY;
        public Int32 dwXSize;
        public Int32 dwYSize;
        public Int32 dwXCountChars;
        public Int32 dwYCountChars;
        public Int32 dwFillAttribute;
        public Int32 dwFlags;
        public Int16 wShowWindow;
        public Int16 cbReserved2;
        public IntPtr lpReserved2;
        public IntPtr hStdInput;
        public IntPtr hStdOutput;
        public IntPtr hStdError;
    }


    [StructLayout(LayoutKind.Sequential)]
    public struct PROCESS_INFORMATION
    {
        public IntPtr hProcess;
        public IntPtr hThread;
        public Int32 dwProcessId;
        public Int32 dwThreadId;
    }

    [StructLayout(LayoutKind.Sequential)]
    public struct SECURITY_ATTRIBUTES
    {
        public int nLength;
        public unsafe byte* lpSecurityDescriptor;
        public int bInheritHandle;
    }

    public enum TOKEN_TYPE
    {
        TokenPrimary = 1,
        TokenImpersonation
    }

    public enum SECURITY_IMPERSONATION_LEVEL
    {
        SecurityAnonymous,
        SecurityIdentification,
        SecurityImpersonation,
        SecurityDelegation
    }

    #endregion


    #region FUNCTIONS (P/INVOKE)

    [DllImport("advapi32.dll", CharSet = CharSet.Auto, SetLastError = true)]
    static extern bool RevertToSelf();

    [DllImport("advapi32.dll", CharSet = CharSet.Auto, SetLastError = true)]
    static extern int DuplicateToken(IntPtr hToken,
        int impersonationLevel,
        ref IntPtr hNewToken);


    [DllImport("advapi32.dll", CharSet = CharSet.Unicode, SetLastError = true)]
    public static extern Boolean LogonUser
    (
        String UserName,
        String Domain,
        String Password,
        LogonType dwLogonType,
        LogonProvider dwLogonProvider,
        out IntPtr phToken
    );


    [DllImport("advapi32.dll", CharSet = CharSet.Auto, SetLastError = true)]
    public static extern Boolean CreateProcessAsUser
    (
        IntPtr hToken,
        String lpApplicationName,
        String lpCommandLine,
        IntPtr lpProcessAttributes,
        IntPtr lpThreadAttributes,
        Boolean bInheritHandles,
        Int32 dwCreationFlags,
        IntPtr lpEnvironment,
        String lpCurrentDirectory,
        ref STARTUPINFO lpStartupInfo,
        out PROCESS_INFORMATION lpProcessInformation
    );





    [DllImport("kernel32.dll", SetLastError = true)]
    public static extern UInt32 WaitForSingleObject
    (
        IntPtr hHandle,
        UInt32 dwMilliseconds
    );

    [DllImport("kernel32", SetLastError = true)]
    public static extern Boolean CloseHandle(IntPtr handle);

    #endregion

    #region Functions

    public static int LaunchCommand(string command, string domain, string account, string password)
    {
        int ProcessId = -1;
        PROCESS_INFORMATION processInfo = new PROCESS_INFORMATION();
        STARTUPINFO startInfo = new STARTUPINFO();
        Boolean bResult = false;

        UInt32 uiResultWait = WAIT_FAILED;

        var token = ValidateParametersAndGetFirstLoginToken(domain, account, password);

        var duplicateToken = IntPtr.Zero;
        try
        {

            startInfo.cb = Marshal.SizeOf(startInfo);
            startInfo.lpDesktop = "winsta0\\default";

            bResult = CreateProcessAsUser(
                token,
                null,
                command,
                IntPtr.Zero,
                IntPtr.Zero,
                false,
                0,
                IntPtr.Zero,
                null,
                ref startInfo,
                out processInfo
            );

            if (!bResult) { throw new Exception("CreateProcessAsUser error #" + Marshal.GetLastWin32Error()); }

            // Wait for process to end
            uiResultWait = WaitForSingleObject(processInfo.hProcess, INFINITE);

            ProcessId = processInfo.dwProcessId;

            if (uiResultWait == WAIT_FAILED) { throw new Exception("WaitForSingleObject error #" + Marshal.GetLastWin32Error()); }

        }
        finally
        {
            if (token != IntPtr.Zero)
                CloseHandle(token);
            if (duplicateToken != IntPtr.Zero)
                CloseHandle(duplicateToken);
            CloseHandle(processInfo.hProcess);
            CloseHandle(processInfo.hThread);
        }

        return ProcessId;
    }


    private static IntPtr ValidateParametersAndGetFirstLoginToken(string domain, string username, string password)
    {


        if (!RevertToSelf())
        {
            Console.WriteLine("RevertToSelf call to remove any prior impersonations failed");
            throw new Exception("RevertToSelf call to remove any prior impersonations failed");
        }

        IntPtr token;

        var result = LogonUser(username,
                               domain,
                               password,
                               LogonType.LOGON32_LOGON_INTERACTIVE,
                               LogonProvider.LOGON32_PROVIDER_DEFAULT,
                               out token);
        if (!result)
        {
            var errorCode = Marshal.GetLastWin32Error();

            Console.WriteLine(string.Format("Could not impersonate the elevated user.  LogonUser: {2}\\{1} returned error code: {0}.", errorCode, username, domain));
            throw new Exception("Logon for user " + username + " failed.");
        }
        return token;
    }

    #endregion

}

In this way:

var otherUserInSystemName = "probanduela";
                var otherUserInSystemPassword = "chapuza";

                var regularWin32AppPath = @"C:\Program Files (x86)\WinMerge\WinMergeU.exe";
                var officeWin32AppPath = @"C:\Program Files (x86)\Microsoft Office\root\Office16\EXCEL.EXE";
    var ProcessId = CreateProcess.LaunchCommand(officeWin32AppPath, Environment.MachineName, otherUserInSystemName, otherUserInSystemPassword);

I am getting all times the error:

1312: A specified logon session does not exist. It may already have been terminated.

Tried also with CreateProcessWithLogonW, same results.

Similar issue happens if I try to run it through PowerShell or through "runas".

This method was working before upgrading to Windows 10 2004 version, I've reproduced this on different computers.

What's the issue? How can I achieve what I want to do ?

-Edit-

Just discovered that using Excel v2002 build 12527.21104 it works; but with Excel v2008 build 13127.20408 it fails.

So apparently is a combination of Windows 10 v2004 + Office 2019 v2008 what causes the issue.

-Edit2-

If I make a copy of EXCEL.EXE and give it another name, like "EXCEL_COPY.EXE" it works :S

I reported that issue to Microsoft and, after raising up few levels, they have worked on it and fixed. It's fixed on Windows 10 Build 19042.844