If you want to share your Apple TV+ subscription, then you can set up Family Sharing. That defines a group of Apple ID accounts with shared Apple services. One group member takes on the role of organizer, and invites the others.
On Mac, you may set that up in System Preferences﹥Family Sharing﹥. Set up Family Sharing - Apple Support.
Apple TV+ if present for one of the group members, is automatically shared in a Family Sharing group; no extra actions are needed. What you can do with Family Sharing - Apple Support.
If you want two users on your Mac, then they can get their own Mac log in (separate from Apple ID), and sign in to their own copy of the TV app (with their own Apple ID). That is unrelated to Family Sharing. Set up users, guests, and groups on Mac - Apple Support.