Limit bandwidth per user or Share bandwidth evenly?
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@anand_phulwani as your floating rule is direction is 'out', you need to swap your in/out pipes. Place download to the left.
The left slot is always in the same direction as the floating rule direction. In this case, 'out' to the LAN means traffic from the firewall to your LAN devices (download).
Also, use tail drop for your queues; if you check the limiter info you will find that codel doesn't work if you have codel on both queue management and limiter, i.e. it's empty.
Turn off ECN and leave the queue length at default/empty.
From my experience bandwidth needs to be about 90% of speed test results before the even distribution will work.
Lastly, FQ-Codel doesn't distribute bandwidth evenly so stick to WF2Q+. To prove this, start a torrent or a steam download on 1 computer and do a speed test on another. If it works correctly you'll get roughly even bandwidth. FQ_Codel in this scenario, in a 40MBps connection, will have 2-3MBps to the speedtest and the rest to the torrent.