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Great question - I'm trying to find out the same thing!
Not sure. But ProConnect Tax has Lacerte under the hood. I would surmise that it can handle as many.
This is the last count someone had in Lacerte: https://accountants.intuit.com/community/lacerte-tax-discussions/discussion/is-there-a-limit-to-numb...
At 256, the software still ran, albeit slowly. With ProConnect Tax running in the cloud, I'd hope it has more resources and computing power to crunch the numbers better than a desktop.
I just converted a return into PC. It has 95 partners....good to go!
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