12c Listener on Windows: Servicing connections to lower versions of database yields errors

Version 12c on Windows introduced us to the Oracle Home User.  Both the listener and the database will run under this user in the

Control Panel / Services / See "Log on as" column.  You should see that the 12c Listener and 12c Database are running under the

Oracle Home user.

The following issue arises when you try to use your 12c listener to service connections to previous versions of the database.

12c Windows: ORA-12518 Errors Connecting to 11g Dedicated Service Via Listener (Doc ID 2159157.1)

The listener on Windows must run under the same "Log On" credentials as the database.  This has always been the case.