Login as Other adds another User login block (titled "User login (as other user)") which can be placed in a region on your site. This block shows the same user login form as the normal User login block, but is only shown to authenticated users.
How is this useful? Well, if you have a scenario where users are automatically logged in on a certain type of workstation with a generic user account, and you'd like the user to be able to login to their personal account instead, this module lets a user do that. Enable the module, place the block in a region, and set the block to be visible only to user accounts that are automatically logged in.
Additionally, if you want a more secure method of allowing simple user account switching, this is it. Instead of giving blanket access to certain roles to impersonate other users (either via Masquerade or Devel), you can enable this block and require that users enter both a username and a password before they can act as a different user.
Note that this module doesn't offer any kind of mechanism to 'switch back' to the original user account. After logging into a different user account, the user can't go back to the original account without logging in again.
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