For the purposes of EasySeats, the only benchmark that matters is: "how easy is it to set up?" I also wanted to place emphasis on the fact that it is not required for multiple users to be stuck using the same desktop.
I recently created a simple but fairly long video and uploaded it to a channel on YouTube, to demonstrate in real time a single-user dual-head system which is then split into multiseat, and then brought back to single-user again. I also demonstrated the simultaneous use of KDE, LXDE, and XFCE. I hope this video helps to demonstrate the ease which multiseat can be put into production use.
EasySeats is open source software developed to bring ease to users who choose to go multi-seat. It supports video cards for seat creation as well as external USB docks.