You could use the addusers (from resource kit)command to extract all user details (including, user name and full name). Edit file so it just contains these 2 fields. Use that as input to a batch file that runs a for statement, which calls the net user command (using /FULLNAME parameter) - should be able to reverse the names, using the , (comma) between them as delimiter (note, adduses uses , as default delimiter, so use its /s parameter to change this).
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