Attribution of compute usage to individual users for all-purpose clusters and SQL warehouses is only partially supported. Job compute (including serverless jobs) and workflows are reliably attributable to the job owner/service principal. For interactive workloads and shared resources, attribution will remain an estimate and not all records can be tied to a user. Best practice: Use job/cluster-level billing, join with access and activity event logs for approximation as needed, and leverage new tagging/budget features for future workloads. Direct cluster or per-query billing is not available today, and audited cost-per-user at high precision is currently not feasible for all usage scenarios
Hope this helps, Lou.