Typically this is achieved in x11 with x forwarding. Performance won’t be great.
However: you may want to investigate using a hypervisor and a VM for each seat, and a dedicated GPU for each seat. To share GPU between seats, you will need a GPU and motherboard that support sr-iov, which is hard to find, hard to use, and expensive.
I built a hyper-converged box like this and I can tell you the GPU isn’t the obstacle, it’s peripherals. Mice, keyboard, video output, that is what people want to be flexible.



Look, if you’re gonna tell x11 folks to provide examples of how Wayland is not meeting their needs, you need to meet the same bar and give a few examples of what these features are.
This is honestly what is holding me back from going all in on wayland… I don’t see any benefit.