The accepted answer is not correct.
So the question is, how can I enumerate the open windows of another user session?
You can enumerate the open windows of any session if you're running as a service running as the local System account.
To do this first enumerate the sessions with WTSEnumerateSessions. Then enumerate the window stations inside each session with EnumWindowStations. Then enumerate the desktops for each Window Station with EnumDesktops. Finally you an enumerate the Windows in those Desktops with EnumWindows.
(e.g. with a specific logon user)
There can be many concurrent logged on users via Terminal services or fast user switching.
Similarly to EnumWindows, I also would like to get the foreground window of the user session as well (like GetForegroundWindow works for the current user).
This can be done by launching an app with a found user token in the Session, Window Station, and Desktop. From there you can call any Win32 API like GetForegroundWindow and report the info back to your parent process.
You can learn more about how Sessions, Window Stations, and Desktops work here.