That Is as a oneness without form or dimension that is "conscious energy" free to take on unlimited structure and form (e.g. all possible gestalts of consciousness appearing in all possible planes of action) then Seth's description really makes sense.
I imagine these CUs as "basis vectors" in some infinite, abstract "space" of parameters characterizing all possible "forms" of consciousness. In that model, any gestalt can be seen as (decomposed into) a projection along one or more of these basis vectors (axes) and thus seems to be a gestalt of those basis CUs. What is really neat about this model is that the selection of basis vectors is completely arbitrary, depending on your particular perspective and definition of "parameters of consciousness".
Have fun with this!
“In that psychological universe, then, it is possible for entities “to be everywhere at once”, aware of everything at once. Your world is composed by such “entities” – the units of consciousness that form your body. The kinds of conscious minds that you have cannot hold that kind of information.
“These units of consciousness, however, add themselves up to form psychological beings far greater in number than, say, the number of stars in [your] galaxy, and each of those psychological formations has its own identity – its own soul if you prefer – its own purpose in the entire fabric of being.
“… the light itself represents that inner universe, and the source of all comprehension.”
“All units of consciousness, whatever their degree, possess purpose and intent. They are endowed with the desire for creativity, and to increase the quality of existence.
“They have the capacity to respond to multitudinous cues. There is a great elasticity for action and mobility, so that, for example, in man his conscious experience can actually be put together in an almost limitless number of ways.”
(Dreams, “Evolution” and Value Fulfillment, Session 901)