It could depend on TWRP port for the particular deviceI think it can decrypt user 10 since I can restore backups that also contain the work profile apps (I'm using island app as a work profile manager).
I remember that when I tested Second space (with Xiaomi.eu 21.6.23 I think), it worked for me in Android/System but when I booted to twrp-3.5.2_9-0-davinci, it was showing decrypt for user 0 succesful, decrypt for user 10 failed
I didn't try backing up or so