Each user needs one licence attributed, meaning 2 licences for 2 users, meaning also 2 Adobe IDs. That also means that you need 2 e-mails. The e-mail does not necessarily be under the form name@company.com, but could also be a gmail or any other e-mail under your control.
You can't share one licence for two users, but you can activate one licence at the same time on 2 computers, given that they are not used concurrently.
I have 2 locations plus one laptop. I switch off one licence on one location or the laptop, if I need to enable the third computer. My 4 coworkers have each their licence and do the same, when they change the location.