The net user /domain command is used to enumerate all user accounts in the domain from a Windows command line. In the context of a penetration test, after gaining a shell on a Windows server, if the server is a part of a domain, this command can be utilized to gather information about the users in that domain. This knowledge could then be leveraged to attempt lateral movement. dsquery is indeed used to query the directory service for various types of objects, but it requires specifying the object type, which is not reflected in the provided answer options. Get-LocalUser is a PowerShell cmdlet to retrieve local user accounts, not domain users. netstat displays network statistics and is unrelated to user enumeration.