Can the iPad Pro be set up for 2 users?

Outside of Educational and Enterprise establishments, iPad and iPhone are principally intended to be a single-user device - and are not intended to shared in the same manner as you may be accustomed when using a Windows PC or Mac computer - which has multiple user profiles/accounts.

For managed environments, where multi-user usage is possible, the Deployment Guide provides appropriate guidance.

Shared iPad overview – Apple Support

For unmanaged environments, be aware that if you sign-out of iCloud and other Apple services - and allow another user to sign-in - you’ll not be able to change back for 90-days. So as to prevent account abuse, some critical Apple services will only allow one change of signed-in AppleID (on a device) in a 90-day period.

In conclusion, unless you fully understand and accept the implications, you would be well advised to reconsider any attempt to share your iPad with another user.

Support for multiple user accounts has little to do with traditional computers. Every Android or Windows tablet supports multiple user accounts. iPad OS also supports multiple user access, it's just that Apple restricts this support to enterprises and educators.

Unfortunately, the iPad Pro does not currently support multiple user accounts or independent "desktops" like a traditional computer. Each iPad Pro is designed to be used by a single user, and all apps and data are shared across the device.