@FNU LNU, Thanks for posting in our Q&A.
Based on my research, here is difference and same between AOSP corporate- owned user and AOSP corporate- owned and userless, you can take a reference and pick the suitable one for your organization.
1.AOSP corporate- owned user intended to be used by a single user and used exclusively for work. while AOSP corporate- owned and userless intended to be shared by more than one user and used to accomplish a specific set of tasks at work.
2.Both of them do not integrate with Google Mobile Services.
https://learn.microsoft.com/en-us/mem/intune/enrollment/android-aosp-corporate-owned-userless-enroll
So, if your organization does not want the device shared by more than one user and do exclusively for work, you can pick AOSP corporate- user-associated, if your organization want the device shared by more than one user and accomplish a specific set of tasks at work, you can pick AOSP corporate- owned and userless.
Hope above information can help you.
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