Just tested this today and couldn’t believe I didn’t think of it sooner.
My wife and I each have an office in the house, but to avoid confusion we named one of them “Guest Room” (because in non-COVID times that’s what it doubles as).
I set up a shortcut on her phone called “It’s Time for Work” that turns on the lights in her office. Then I set up another shortcut of the same name on my own phone that turns on the lights in my office.
Because Siri recognizes us as different people, it always turns on the correct lights for the person who says it.
For all the complaining we do about HomeKit shortcomings, this was a very pleasant surprise.