Marc Lelijveld has an image for us:
Often I got the question from customers: “Can you assign my workspace to a premium capacity?” But frequently they actually do not really need Power BI Premium. It remains to be a difficult topic to decide whether someone needs Power BI Premium or not. Therefore, I decided to setup a decision tree that helps to decide if you need Power BI Premium or not.
This decision tree highlights a bunch of Premium specific requirements and features like breaking the data size limits, XMLA Endpoints, unlimited content sharing and much more!
Click through to see that decision tree, though note that it does not differentiate between Premium and Premium per User.