Considering this tool is targeted to Managed Services Providers, I would think regardless of per user or per device pricing that you would be able to track profitability of the services offered to clients.
Let's say this was an all you can eat contract. At some point if you're spending too much time billing hours against the contract, you'll want to know when the customer is not profitable and take some kind of action.
If it's a Karl Palachuk offering, we'll have: RMM costs, AV costs, O365 licensing, etc. that will need to be tracked. Somewhere in the back-end we need to track these against our per user/device licensing. Otherwise we're busting this out in Excel which I do, but that's the job of a PSA.