Netflix accounts?

Could it be that you can create many accounts on netflix, regardless of the type of subscription, but only with the types of subscriptions is it about the quality and the number of users who use netflix at the same time? I mean, for example, can I create 3 accounts for all subscription types?

You can create a lot of accounts, but depending on the subscription, only 1, 2 or 4 people can watch Netflix at the same time!

Yes you can. The costs are higher because e.g. 2 users are using acc at the same time, and because the quality of the stream is higher