Not exactly. You can have multiple cores per account – the amount of licenses is just a counter that determines how many can be active at the same time. You can backup and restore across cores within a an account.
For example: If you have a lifetime and a yearly subscription, you can have two cores running at the same time (license counter set to two). There is no way to control/tell which core is using the yearly and which one is using the lifetime. If you cancel your yearly subscription you will have to de-authorize one core at the end of the subscription period (license counter is now down to one) but it’s up to you to decide which one of the two.
Roundup: Roon cores are account bound (you can’t restore a backup from account A to a core of account B). The amount of active subscriptions (licenses) per account is just a counter that determines how many cores you can use at the same time.
There is no built-in synchronization mechanism in Roon – every Roon Core, even under the same account, runs independent from the other(s) – good for the “His|Hers library” use-case but bad for the “same core, different location” use-case.