Here is the official announcement.  25 users minimum.
The IBM i System Subscription offering provides the following subscription
bundle characteristics:
   - Leverage IBM i 7.3, or later, operating system subscription offering
   with the hardware.
   - 4-core/P05 tier model with 1 IBM i processor entitlement.
   - 25 IBM i users.
   - 3-year, 4-year, and 5-year terms.
   - Deliver client value through enhanced IBM services and support.
https://www.ibm.com/common/ssi/ShowDoc.wss?docURL=/common/ssi/rep_ca/0/897/ENUS122-090/index.html&lang=en&request_locale=en
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