RouterOS PPPOE Server

What is the limit of simultaneous connections in PPPOE Server?

I am using RouterOS on a DELL 2950 Server with 32G Ram, Xon E5440 processor.

Is there a software or hardware limit?

CCR are running a few thousand in production environments, with less memory. It all depends on what you are planning to do, right?
Number of tunnels, depends on the licence https://wiki.mikrotik.com/wiki/Manual:License#License_Levels

Limit is software depending on what license level you have;
https://wiki.mikrotik.com/wiki/Manual:License

What is the limit of simultaneous connections in PPPOEServer?

I am using RouterOS on a DELL 2950 Server with 32G Ram, Xon E5440 processor.

Is there a software or hardware limit?
I have a license with level 6 (pppoe server unlimited)