Although this OS is optimised for Azure Virtual Desktop, you can use it outside of AVD and RDP directly to the host. There is no additional cost of the AVD service however and this will provide you with a secure mechanism for connecting to your host VM so I would usually recommend to go with an AVD deployment even for just two users.
Please be aware of the BYOL licensing requirements however as the user licensing is NOT included in the VM pricing.
https://azure.microsoft.com/en-gb/pricing/details/virtual-desktop/