From WikiFAQs

A User, in GameFAQs terms, is a member of the GameFAQs or GameSpot message boards. Due to the way accounts are currently set up, anybody creating a universal account on either site basically creates four accounts at once: one for GameFAQs, one for GameSpot, one for MP3.com, and another for TV.com. The entire set of accounts is logged into a similar way by the same e-mail address and password. Furthermore, most of the game boards are shared between GameFAQs and GameSpot, so members may post on them using either their GameFAQs or their GameSpot account.

Many users have multiple accounts on GameFAQs. While a user can refer to either a single account or the human being using the account, an account almost always refers to a name with a single GameFAQs User ID.