All the users are the same but they can have three different permission profiles associated to one location: Owner, Manager and Alias.
Owner and Manager have similar capabilities. Both have access to view and edit all the data about a location. The main difference is that there can only be one Owner and this profile receives all the questions from the Virtual Submetering's algorithm; this profile is normally the person who lives in the house.
The Owner can pass the profile to another user, and in doing so, loses its Owner status. An Owner can delete a Manager but a Manager cannot delete an Owner.
There can be more than one Manager and other Managers can be added (and alias) to that same location.
An Alias is a user that is only allowed to view data but cannot edit it. An Alias cannot add another Alias.