To make it simple, think of a company or a school where dozens or even hundreds of people are using the same Wi-Fi network. It’s completely normal for those users to create accounts on X from the same IP over time, as long as it’s not all happening at once.
So I don’t think X limits the number of accounts per IP directly. What usually triggers flags is unusual behavior: like creating too many accounts in a short time, doing actions too fast, using the same device for multiple signups, or reusing IPs that have a history of spam. If you’re planning to scale beyond a few accounts, it’s a good idea to use an antidetect browser (GoLogin, Hidemyacc, Dolphin, etc.) with proxies to create clean, isolated environments for each account. That setup helps keep things stable.