Would you recommend any particular guide for setting up multiseat?

https://www.freedesktop.org/wiki/Software/systemd/multiseat/

I did not follow a specific guide but the setup is relatively simple. The commands I list below is all you need to set it up.

To view existing seats:

  ~ loginctl list-seats

To show assigned hardware for a specific seat:

  ~ loginctl seat-status seat0

Initially there will one seat. To create a new seat just attach some hardware to it.

Lets reassign a usb port to a new seat:

  ~ sudo loginctl attach seat-1 /sys/devices/pci0000:00/0000:00:1c.4/0000:05:00.0/usb3

Lets reassign a sound card to seat 1 instead:

  ~ sudo loginctl attach seat-1 /sys/devices/pci0000:00/0000:00:01.1/0000:02:00.1/sound/card2

You will typically do this for a screen card, sound card and some USB ports and then you will have another seat available.

If you want to reset run:

  ~ sudo loginctl flush-devices

Some gotchas:

Seats and users are two different concepts. You can log in on any seat with any user but then you should not log into the other seats with the same user. That generally causes issues for me but is fixed with a reboot.

Use GPU's that run on the same driver.

Sorry, what's multiseat?

One computer, N monitors, N keyboards, N mice etc. Basically multiple users being able to share one computer.

With your setup (which I assume has one GPU) can the GPU be utilized by more than one user simultaneously?

Oh wow, I have to try that, thanks!