I've successfully run a multi-seat Linux machine for some time. It was easy to set up (with the "loginctl" command) and I thought great, now I have a use case for systemd and its ilk, this is easy!
Only now I wanted to upgrade to the latest software, so downloaded Fedora 31 and tried it out on a testbed machine. And Multiseat no longer works. This doesn't look like an edge case, it looks like an abandoned feature somehow. It still works in Fedora 30. The diffs between the two versions of GDM (source code) are extensive so not just anyone could fix that without considerable expertise. I've not found a usable replacement (for multi-seat login).
Markus