Saber Commerce features 2-level accounts which generally can be thought of as “company” account in a B2B (Business to Business) model. This support for multiple-users per account is a key feature of SACOM.
Individual user accounts (WordPress users) are still utilized in the Saber Commerce model. These are “associated” to Saber Commerce accounts. The creator of the account or any user that is designated as “Primary User” has a special status as the primary account holder and cannot be deleted or removed unless they are replaced. Replacing primary account holders is supported as it may at times be necessary.
Like most major feature sets in Saber Commerce, the Accounts features are all handled in the modular component Account Component. This lives in the plugin at /components/Account/.