The Send email button is not visible for a few user profiles on the Account detail page in CRM iRep. It is visible for Online.
It is due to the user profile not having Create and Edit permission on the Sent_Email_vod object.
For Online use, the Sent Email related list and Send Email button must be on the Account detail page layout. Also, the user needs to Create access to the Sent_Email_vod object.
For Offline apps, the Send Email buttons are controlled by the user's object access. The Send Email appears if the user has Create, Read, Edit (CRU) access to the Sent_Email_vod object.
Set Create, Read, Edit access permission for the user profile.
Veeva CRM Help: Configuring Email Opt-in User Experience
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