I would only accept SS if the "guest" actually had an account of their own to use. Like you said, if that account was another one on that system, that would work. But no true guest accounts as we know them now.
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This is....perfect. I am completely fine with no guests, accounts only. It just is really is silly to release a game like this without SS.
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Eh, it's a tough call for me. I was actually not surprised that it's not included. There are a great many variables to consider. Primarily being that having SS would be limiting. As graphically intensive as the game will be, the players would be required to be in a fireteam together at all times, which would negate the vision of being able to go out and do as you please. That being said, if you're playing SS, you would (in most circumstances) be grouped up anyway. Bungie just doesn't want players to be limited in game, IMHO. Not that I completely agree with the decision, but I can understand it to a point.