No. The MFA device or mobile phone number associated to virtual, hardware, and SMS MFA is bound to an individual AWS identity (IAM user or root account). If you have a TOTP-compatible application installed on your smartphone, you can create multiple virtual MFA devices on the same smartphone. Each one of the virtual MFA devices is bound to a single identity, just like hardware MFA (Thales) device. If you dissociate (deactivate) the MFA device, you can then reuse it with a different AWS identity. The MFA device associated to hardware MFA cannot currently be used by more than one identity simultaneously.