From: https://technet.microsoft.com/en-us/windows-server-docs/compute/remote-desktop-services/multipoint-services/introducing-multipoint-services

MultiPoint Services role in Windows Server 2016 allows multiple users, each with their own 
independent and familiar Windows experience, to simultaneously share one computer.There are 
several ways users can access their sessions. One way is by remoting into the server using 
the remote desktop apps with any device. Another way is through physical stations that stations 
attached to the MultiPoint server:

From: http://www.tomshardware.com/forum/all.html?tag=multiseat

From: http://www.thinsoftinc.com/product_pc_sharing_betwin_ES64.aspx

BeTwin ES is the software that allows multiple users to simultaneously and independently share 
a personal computer running Windows 8/8.1 (32-bit).

From: https://www.userful.com/userful-desktop-virtualization

Streamline the deployment and management of a variety of digital displays with the simplest 
desktop virtualization software. Replace numerous physical PCs with affordable, low-wattage 
zero client devices all easily managed from one server. Any organization, from small retail 
stores to large call centers, can afford the flexible virtualization solution to reduce 
computing headaches and provide an exceptional desktop experience.

From: http://www.serverwatch.com/server-tutorials/remote-desktop-connections-for-multiple-users-on-windows-10-and-windows-server-2012.html

As a result, only one remote user can work on a local machine at a time, and if a second RDP session 
is attempted, the session of the first user will be prompted to shut down.

There are several workarounds that can be deployed to enable simultaneous multiple remote desktop 
connections on Windows 10 or Windows 8. We'll take a closer look at two of the most popular options, 
although we recommend first consulting your Microsoft License Agreement as these system modifications 
may be treated as a violation of the agreement by Microsoft.


To enable multiple remote desktop connections in Windows Server 2012 or Windows Server 2016, you'll 
need to access the server directly or through Remote Desktop. Once you've logged in, press the Windows 
key in Windows Server 2012 to open the Start screen or simply type the following into the Start bar in 
Windows Server 2016: gpedit.msc.