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Legitimate resellers buy a panel with a set number of "credits." Each credit equals one user connection. If a reseller buys 100 credits, they can create 100 accounts. That is the limit.
Before understanding the "unlimited" aspect, you must understand the standard. Xtream Codes is not a video format or a specific app. It is an . Originally developed as a content management system for legitimate IPTV resellers, it became the de facto standard for managing user access to private servers.