Unfortunately this is a bit of one of those how long is a piece of string sort of questions, but in an "average" 32 Bit environment it is likely to be in the 20 -30 user vicinity.
Too few a users and your not gaining the efficiencies of sharing common objects in cache, too many and you will encounter what is referred to as node contention . Node contention is described in a bit more detail in the JADE design tips for better performance white paper
http://www.jadeworld.com/downloads/jade ... Design.pdf.
It is extremely rare in a 32Bit environment for the suitable number to be in excess of 40, JADE 6.3 - 64 Bit changes the dynamics significantly.
If you're unable to fully load test or analyze the particulars of the system, on balance you are probably better off erring towards fewer users.
Given the thread involves plugs already <shamelessplug>Of course there is always the option of enlisting the JADE Benchmark Lab to help you out in the testing or analysis work. </endshamelessplug>