Unless it's changed, it's been reported that 20 devices is the most that can be linked to one Roku account. I'm not sure what you mean by "each guest will setup their own account to pay for any premium services". If you mean they'll sign up with each provider (Netflix, Peacock, Paramount, etc.) on their own, then that will work, but if you mean they'll each have their own Roku account, that's something different as there can only be one Roku account linked to each device.
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