1. SAP Help Portal
SAP S/4HANA 2020
"Technical Resources": "A technical resource is a uniquely identifiable object that is required to use a subscribed service. [...] You can create technical resources for each subscription contract item." This statement confirms that the technical resource is the unique object linked at the item level.
2. SAP Help Portal
SAP S/4HANA 2020
"Structure of a Subscription Contract": This document outlines the contract structure
showing that the Business Partner and Contract Account are at the header level
shared by all items within that contract
and therefore cannot be unique per item. The Product is at the item level but is not a unique instance.