How many users does Linux support being logged in at the same time via SSH?

When logging in using SSH, you use a pseudo-terminal (a pty) allocated to the SSH daemon, not a real one (a tty). Pseudo-terminals are created and destroyed as needed. You can find the number of ptys allowed to be allocated at one time at /proc/sys/kernel/pty/max, and this value can be modified using the kernel.pty.max sysctl variable. Assuming that no other ptys are in use, that would be your limit.

w, who, and users are the canonical tools for accessing information about logged in users. last and lastlog also contain historical data.