Device selection for x9 multi WAN config

I ask for help in selecting and further configuring the device. The task is to organize an exit from the LAN, and sometimes from one PC to the Internet from different IP addresses.
For technical capability, it is planned to connect 9 contracts (lines) with the Internet provider. We see this as, connecting to the router is done via VPN or PPPoE.
Depending on the user’s name, they should be given an IP address from the corresponding subnet.
Then, based on the prescribed routes/rules, the client is directed to the corresponding WAN interface.

Hence the question - what device can be used to implement this scheme, so I understand that the virtual output of the device must be able to have a unique MAC address and provide a NAT service to hide the client’s MAC address (for the uniqueness of the client’s MAC on the remote service side)?

Very strange setup. What business is this for??

Hi there, before I give you my opinion I will like to ask you some questons: How many upstreams will you have to go to the internet? Are you multi-home? What is the bandwidth you’re planning to provide for your clients? If I understand correctly you will have 9 clients, right? Do you need to have hight availability for your services? Why some clients will be VPN and some PPPoE?