So without knowing more, you can use the following:
value "WallPaper" of key "Control Panel\Desktop" of user key of logged on user as string | ""
If there is more than 1 user logged in or no user is logged in then the result will be empty. I would put a test for this empty condition before using it.
Also, set the action criteria so that it only runs if a user is logged in. Personally, I would also add something like the following to the relevance:
(number of logged on users | 0) = 1
This way, you can ensure it will only run when a single user is logged in. There can be other ways of dealing with this condition but I would need to know what your doing with this to provide those options.