List of users that make up the viewer_count number

Game developers also have a limited access to the list of viewers, but requires both the channel and viewers to opt-in, and that viewer data is only available to the game dev while that game is being played.

The chatters endpoint is undocumented, so can and will break/change without warning, and like you’ve mentioned it is significantly different from actual viewers so if it’s suitable for you depends entirely on your use case.