Hello Praveen
If this is a production system then go back to the management and make them aware of the SAP licensing conditions. In the past I have seen this practice but only for a few users (5 or 6) just because of the number of service providers involved.
Regarding the implementation of the note, you need to first set the local variables as suggested in the KBA and enter values there (based on what I have understood).
Eg:
_P1=ABC#EFG#HIJ
_P2=KLM#NOP#QRS
Afterwards you will provide these local variables as values to the parameter login/multi_login_users
Eg:
login/multi_login_users=$(_P1)$(_P2)