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Sub user account or sub account user is an account that has access to another (main) account that holds the forms.
This is a great way to have someone come in and help you with the design of the form (such as form designer, or web designer) and in the same time to not allow them to see the submissions made on the form.
This means that the data you get is your alone, while in the same time you do not need to worry about styling of your forms.
The same applies to people working for you that might need to access form submissions to do their work, but you do not want them touching and changing your forms, you simply allow them to touch the submissions only.
Now you can also allow access to both or fine tune the access to some folders, forms, etc, but overall it is an option that is there to allow you to give more access to others, without giving access to your account, your billing part of your account and to anything that you do not want to share.
I would also suggest to take a look at the following two guide:
I would also recommend taking a look at the following thread as well:
Do let us know if you have any questions along the way and we would be happy to answer them.