Why not just add another if?
function remove_menus(){
global $menu;
global $current_user;
get_currentuserinfo();
//check first user
if($current_user->user_login == 'user1'){
$restricted = array(
__('Links'),
__('Comments'),
__('Appearance'),
__('Plugins'),
__('Profile'),
__('Tools'),
__('Settings')
);
end ($menu);
while (prev($menu)){
$value = explode(' ',$menu[key($menu)][0]);
if(in_array($value[0] != NULL?$value[0]:"" , $restricted)){unset($menu[key($menu)]);}
}
}
//check second user
if($current_user->user_login == 'user2'){
$restricted = array(
__('Links'),
__('Comments'),
__('Appearance'),
__('Plugins')
);
end ($menu);
while (prev($menu)){
$value = explode(' ',$menu[key($menu)][0]);
if(in_array($value[0] != NULL?$value[0]:"" , $restricted)){unset($menu[key($menu)]);}
}
}
}
add_action('admin_menu', 'remove_menus');
same function but two different users will get different menus.