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I think some of the answers will depend on your licensing model. Is it core based or user based? The "Guest" account is only an option for core based licensing. But even in a user based or core based model where individual has a user account for Tableau, multiple users can view the same report simultaneously.
Do you have a specific requirement that you are considering?
When embedding a Tableau Server view into an internal page every person who views that page will need a Tableau Server account (they'll be asked for a username and password) unless you have purchased a Core (hardware) license. In that case you can have as many accounts as you want as well as the ability to enable "guest user" access that requires no login/authentication at all.
Let me know if I can provide any further information here.