I'm running a trial of WinLock Professional and followed the instructions for setting up the software for Restricted Users.
I have made the restricted user a member of the Adminsitrators Group for the PC, run Winlock from their login, then logged in as Administrator and put the user back to restricted.
However, when I return to the restricted user, I can browse the web and access Task Manager, Change Password and Lock Computer options in the "CTRL_ALT+DEL" dialog box.