Number of users vs. number of filers

I am confused by the difference between users and tax filers. 

After reading a long thread of messages, here is my current understanding - and I would like to confirm that I got it right:

- Intuit allows only ONE user of the software, i.e., the owner of the account.  That means that I can access and use that license of the TT-2023 software (Premium).

- However, as the one user of the software/account, I can create and e-file up to 5 federal returns, e.g., one for my wife and myself, three for our three kids, and one for my parents.  And pay for the e-filing of all 4 state returns. 

Am I right? 

The confusion seems to be between the meaning of user vs. tax-filer - and potentially number of computers on which the software license may be installed.