Can we assign window 365 to multiple users and how they access

VirenPankhania - Thanks for the patience. To answer your questions:

• No, you can't assign a Cloud PC to multiple users. To permanently re-assign the Cloud PC, you should remove the license from the previous user, ensure the Cloud PC is deprovisioned, then re-assign the license to the new user, which will trigger the provisioning of their Cloud PC.
• For admin login, this depends on your deployment mechanism. If you are deploying on the Microsoft hosted network (unmanaged by you as if the user was at a coffee shop), then you likely would need a Remote Assistance technology. However, if you deploy the Cloud PC on your own network that you manage, you should be able to use existing technologies since the Cloud PC will be accessible via IP/DNS over the network that you have access to.
• Primary user is a concept for Intune to associate the device to a user and also assists in evaluation of various policy evaluations. This isn't why Intune is required for Windows 365 Enterprise. Rather, Windows 365 Enterprise requires Intune to manage both provisioning and management of the Cloud PCs.