What do you mean, what kind of people more frequently look for resellers account (I mean their job and social status: webmasters, programmers, students)? And what is the main reason they do it (to start they own bussiness, to host multiple domains of their friends or for other reason)?
And finally is the hosting the main bussiness for them, or only something like hobby or additional earnings?

The main reason I look at resller acounts is because I plan on hosting several no income sites. I can't get a dedicated server with no income sites. I am a student and a webmaster.

sometime, the user buy a reseller to start web hosting and after some months, He buy a dedicated server. Why somebody will pay 120$ / month when he don't have clients ;)

I would also go in the same way than wormy7.
I guess this is mostly people who want to enter in the webhosting industry without entry funds.

Well, the reason I bought my reseller account (it's small, 1gig/10ig) is that I want to have all my sites in one place, at a low cost. This way I can also balance specs better. If one site neds 200 mb traffic pr month, I give it around that value. If it neds 8 GB, the same. If I were to buy end-user hosting, I'd be wasting resources with th first one and mayb lack them for the second.

That's the (main) reason

Most of my customers buy our reseller accounts so they can sell webhosting, and have LOW COSTS TO IT. Say they buy a $30/month account, with 5gb space, and 160gb bandwidth, they can resell it to a lot of people, they could easily make $100+/month depending on their prices.

Yeah i definitely agree to that. Why would anyone buy a Dedicated server in the first month of business.. theres really no point.. noone really earns a profit or even gets any clients in the first month so i reckon its just a waste of money. Getting a Reseller is cheap at most websites and it will often prove useful and you will know when it is time to buy a Dedicated Server.