I got asked an interesting question regarding the a number of users using a generic login to sign in at the same time across different machines. Is there a particular number that Microsoft recommends given the evident performance hit the environment might eventually see?
Thought it wouldn't be advisable to have multiple people using the same login, there isn't any limits specifically to the number of concurrent connections per username. For capacity planning, treat each individual connection as unique when determining the number of users you need to support. So, if 3000 people are using the same account, plan for 3000 connections in your capacity planning.