Two homes, two servers

Do I need two accounts at Nabu Casa to access each server remotely?

Yes. One account per server.

Can I use the same email address? One account with two subscriptions?

Can’t answer your question directly, but if you’re using gmail, you can append as many characters to your email address as you want:

youremail+1@gmail
youremail+2a@gmail
youremail+abc@gmail

Will all redirect to your the same account (youremail@gmail).

I use it all the time at work for throwaway emails and they all get sent to the same inbox. I can’t confirm whether Nabu Casa accepts an email with a + in it though.