Hi Thomas! You don't need a Bitbucket account to use Sourcetree, but you do need an Atlassian account to register the product.
Are you referring to users as in different people using Sourcetree? Ideally, every user will have a copy of Sourcetree installed in their machine/profile. This way, each of them will have a copy of the code you're working on and they'll be able to make changes using their account, this way it's easier to track who did what, and it's also safer because in case someone messes up with the code, you can always grab someone else's copy and continue working with it (since it's distributed).
You will be able to use Sourcetree when online, however, if you use it with Bitbucket or Github for example, you won't be able to perform some of the operations such as pull or push. You'll have to wait until you're back online to do so.
I hope this clarifies your questions, Thomas. Let us know if you need anything else :)
Cheers,
Ana
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