The documentation explains what restricted users are for. It's just not in the bit of documentation you looked at. I suggest checking the part where user concepts are discussed.
In our case we want only write from a different system to target tables within hana. The user should only keep the connection. In my opinion, I would think that there is no necessary to use a db user.
I think I will at first check for a requested user and switch to a db user if its required.
And of course I was checking the differences between the db user and the restricted user at first, but hoped to get more response from someone who is used to do it already.
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