No. Please do not do that. Unnecessary. And could be a lot of management especially with large customers.

Think of User Accounts as Customer Service Accounts. I've seen multiple User accounts used, but usually only to better organize Desktops versus Servers or for different locations for the same company.

But let's hear from customers on this one.

We use one per end customer

1 User to 1 Customer, we have a primary contact person for each customer and that's who we set up. We manage the whole thing anyway so we only do this so that if someone wants to leave and "own" the backup we can give them the login so that whoever is taking over can check the configuration and match it if they choose. Luckily, it's never happened.