Yes Antix, I checked that
Actually, like you, i had a suspicion it would not work per user,
and we had a discussion about that some days ago, check it:
http://forum.mikrotik.com/t/pcq-queue-for-connection-or-for-user/32089/1
If you go and see the statistics of the queue, you will see how many
PCQ queues are being used, how many subqueues actually.