Virtual users can be created through automation tools.
With one computer(agent compupter) many virtual users can be defined. For eg. we can define 50 users which will run the scripts through a single computer.
So it can not be defined thet One VUser equals how many human users.
Well the answer depends entirely upon different situations and the way you look at it.
A VUser can be more than one human user if you parameterize let's say the Login Name. This way you can use a single VUser to log in one to multiple users in different iterations. We can also parameterize in a way that in multiple iterations different users log on having the same password. However the same can be done by a single Human User if he or she has multiple login IDs.
So it depends how you look at the situation and how parameterization has been performed in your script. The answer is both single and multiple human users.