Nowadays woof-CE can build a dpup with a GPU-accelerated Wayland desktop, without systemd, with Bluetooth support via PipeWire, without any legacy GTK+ 2 applications, with a working package manager (+ access to the largest package repos in existence), with an extremely Debian-compatible kernel, and with lower RAM and CPU consumption compared to what you'd find on other distros with Xfce.
My Thinkpad X220 can run pretty much any distro, even with a heavy DE, but the difference in resource consumption, battery life and utilization of available processing power (like the GPU) compared to Puppy is unmistakable.
woof-CE is not perfect, but it can still build a capable, lightweight distro. Multi-user support? It's doable; those who think woof-CE hasn't evolved are living in the past.