Hi Daniel,
Although you can configure a single user account for the communication between Esri Maps for SAP BusinessObjects and ArcGIS, you would need an account for every user accessing reports that contain an Esri map. The ability to configure a single user account is for end user convenience (ie they don't need to provide authentication credentials every time they access a report) but there is a paper license in effect that requires consumers of the reports to be licensed users.
Scott