What it does
Some accounts legitimately need a different cap than everyone else — a shared editorial login, a service account, or an executive roaming between four devices. Limit Per User lets you set a concurrent-session limit on a single account, overriding the global setting.
There’s no separate settings panel: the control lives on the WordPress profile screen, both for your own profile and the edit-user screen admins see. Leave it blank to use the global limit, or enter a number to cap that one account.
Priority
When several limit add-ons are active, per-user always wins:
per-user → per-role → global.
A user with a per-user override uses that value regardless of any role
limit. The change takes effect on their next login attempt, and saves are
protected by a nonce and the edit_user capability.