Matt1983, right now we only support partner of record (Associated Partner) for a Microsoft cloud org. We're working on Azure B2B support, but I don't have an ETA for that. The tenant switcher has no requirements on number of users. It simply looks at the account being used to sign in, and if that account is a partner of record for more than one tenant, we display the tenant switcher and the list of their tenants. This happens automatically, and there is nothing extra that needs to be configured to make it available.
See also, https://docs.microsoft.com/microsoft-365/admin/multi-tenant/manage and https://docs.microsoft.com/microsoft-365/admin/whats-new-in-preview#featured-feedback-fix-multi-organization-switcher.
Hope this helps!
-Scott