Actually, IIRC, the Ctrl-Alt-Delete login process is meant to thward phishing attacks. When you press Ctrl-Alt-Delete, Windows ALWAYS intercepts it. Therefore, you know Windows itself is presenting your login dialog, not some viral program. You can send Ctrl-Alt-Delete remotely since at least Win98 (though in DOS-based Windows, it will freeze any network processes).
If you want to determine if a user is local, use a USB dongle :)