Why bother with multi-seat when you can get a decent SoC computer like a Raspberry Pi Zero W for $5? If multi-seat is an option for you, you probably aren't doing anything highly CPU or GPU intensive anyway.
Actually, want to use multi-cores which are so prevalent today - you can run Netbeans IDE for Java / PHP / JavaScript on them with good memory which I don't thinks SoCs can handle. I need much more CPU than SoCs but will be happy with a single / two core(s). Four to six developers would then be able to use a single machine with decent RAM with dramatically reduced maintenance.