Do they need to be separate logins if they are to access the same files and connected device(s)?
Just a Machine01 account with access to a shared drive or OneDrive for backup would do it wouldn't it?
If the machine is only used locally then limit it's access to the internet so people have to actually login to access/download anything and treat it as part of the equipment it's attached to.
It's not popular it's just another overused bubble fad that will make a select few some money for a while and cost all of us time and energy to avoid or work around for a looooong time.