There is another method to access a CMD prompt in LocalSystem context.
“In the Windows login screen, you are allowed to turn on sticky keys or high contrast using the hotkeys (Shift x 5 OR Alt+Shift+PrintScreen). Attempting to turn on either one with launch the sethc.exe file. Adding the provided registry will tell Windows that you want to run cmd.exe as a debugger for sethc.exe but the problem is Windows does not check if it is a valid debugger. So whenever you try to launch sticky keys or high contrast in the Windows 7 login screen, you will run the command prompt instead.”