Live Audience Evaluation is a true people based measurement with de-duplicated Unique Audience across devices.

In the “Audience Overview” report in Google Analytics, metric “Users” is defined as “the total number of users for the requested time period”.  Unless you have engaged the Google Analytics User-ID feature, a user is technically a unique Google Analytics Client ID, which anonymously identifies a browser instance.  So – if you have 2 different browser makes installed on a device, and visit the same website from both browsers – your activity will be reported as 2 distinct Users in that website’s Audience Overview report”.