The remoteuser SQL Remote system table contains a row for each subscriber, with status information for messages sent to and received by that subscriber. At the consolidated database, remoteuser contains a row for each remote user. At each remote database, remoteuser contains a single row maintaining information for the consolidated database. (Recall that the consolidated database subscribes to publications from the remote database.)
The remoteuser SQL Remote system table at each end of a subscription is maintained by the Message Agent.