A Watershed Essentials LRS account is the production instance of an organization's Watershed license. A user account is tied to a specific user and can be tied to multiple Essentials LRS or Watershed Learning Analytics Platform (LAP) licenses.
A single user account can be tied to multiple Essentials LRS accounts, as long as you created the LRS account yourself or were invited to join another account.
We love xAPI, and want you to love it, too. The intention of Essentials is to provide you access to a fully xAPI-conformant LRS. Please do not abuse this service by creating multiple accounts.