Pro User upgrading for premium to use dataflow, does viewers need to upgrade too?

HI sayed_ ,

You do not need to upgrade other users to premium users.If I need to access content in the Advanced Capacity space, I only need a Power BI Free license, while I need to access reports shared by Power BI Pro users, I need a Power BI Pro license, plus if I need to access content in the PPU space, I need a PPU license as well.

Power BI premium per user  is not the same as Power BI Premium.According to the description in the official article，

Users must have a Premium Per User (PPU) license to access content in a Premium Per User (PPU) workspace or app,but people for free could access  content in Power BI premium workspace.

And If you want to know about how to assign the exist workspace to Premium capacity, please refer to Managing Premium capacities article:

Workspaces can be assigned to a Premium capacity in the Power BI Admin portal or, for a workspace, in the Workspace pane.

A workspace can be added to a Premium capacity by using the Workspace pane providing the user is both a workspace admin and has assignment permissions.

And the following features are available only with Power BI Premium (PPU or a Premium capacity subscription):

• Enhanced compute engine
• Direct Query
• Computed entities
• Linked Entities
• Incremental refresh

to learn more details ,refer:https://docs.microsoft.com/en-us/power-bi/transform-model/dataflows/dataflows-premium-features 

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Best Regards

Lucien