How many users we need for our PowerBI environment. separate user for each end user?

We have multiple SharePoint farms for our customers. some of these farms are SharePoint Online, while the others are SharePoint on-premises. now for these farms the number of SharePoint users who read/modify the sharepoint lists are equal to the users defined inside our Active Directory.

Now our customers want to integrate the Microsoft PowerBI capabilities with SharePoint sites. but from an architecture point of view, how many PowerBI users we need to have? and what determine this?

Now currently i did the following test:-

1. Inside my PowerBI desktop application, i created a new PowerBI report.

2. I define the source to be a sharepoint list.

3. Then i save and "Publish" the PowerBI report.

4. Then inside the "File" menu >> I chose "Publish to web".

5. where i got this code, which represents my PowerBI report inside an iframe:-

<iframe 
width="800" height="600" src="https://app.powerbi.com/view?r=e*******9" 
frameborder="0" allowFullScreen="true">
</iframe>

6. then inside the PowerBI >> DataSet >> DataSet credential >> i define a PowerBI username.

7. then i went to a sharepoint page >> I Edit the page >> I add "Embed Code", as follow:-

Then i past the above code. where i got the PowerBI report embedded inside my sharepoint pages, as follow:-

8. now all sharepoint users can view the PowerBI report using single PowerBI user, inside the sharepoint pages.

So this raised the following concern/question about how many PowerBI users we need to have? is a single user sufficient ? and what are the factors which determine how many PowerBI users we need to have? should every end user have a separate PowerBI account ?