I use multi seat on Linux. You need one graphic card per seat. So our whole family shares one computer but everyone have their own work station with monitor, keyboard, mouse and headset. Ohh you also need separate sound cards.
Not the OP, but I've thought about doing something like this, because you can justify a much fancier computer if it's shared. I have no reason for 16-cores, but 16-cores across three people is reasonable, maybe not even enough, so better get something bigger.
Then at least 64 GB of ram, and a sweet disk array, etc.
I did run a dual head Windows environment for a while, but it did have issues from time to time.
> Did try Windows but Windows has no built in support for multi seat, so it didn't work well.
Windows kind of does have built in support for multi seat[1], it's just Microsoft won't sell it to you, and if they did, licensing costs would be enormous for 2-5 people; I was using third party software to enable multiseat, which worked ok for the version of windows it was built for, but hotplugging USB was always an opportunity for calamity, etc.
It's a shame that Linux can't do multi seat with a single video card that has multiple outputs. Same goes for the sound card assuming that stereo sound is enough.