The maximum users per batch in real execution conditions is 59 users as found by the compute units stress limits test. Previously Rowship developer @WalquerX who is in charge of unit test mentioned that the limit lied between 7 and 100 users. Through boundary exploration we found out the hard limit of this implementation of the Vault program is 59 users.
After several tests under different conditions computing units per user lie between 23728 and 51852 CU/User.