How many interactive sessions that can be active at the same time relies on your system's hardware resources (vCPU, memory, disk, and vGPU), how your users use their apps while signed in to a session, and how heavy your system's workload is. We suggest you validate your system's performance to understand how many users you can have on Windows 10 Enterprise multi-session. To learn more, see Windows Virtual Desktop pricing.
Source: Azure Documentation FAQ