In the IRI, there is no filter that prevents anyone from cancelling another users 'attachToTangle' operation when the POW is in progress.
Why is that?
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It's the responsability of the node owner to configure it's node properly. The recommended setting is to not allow remote-POW (therefore interruptAttachingToTangle is a NOOP).
If the node owner allows remote-pow, it is probably a good idea to not allow remote call to interruptAttachingToTangle. (using remote-limit-api parameter)