[Freudian]

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From a programming point of view, I would say it's likelier that it's the number of connected sessions to their servers than the number of occupied seats.

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From a marketing point of view, I would say it is much more likely to be the one that gives the highest player count.

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programmers are lazy

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While true, it isn't very advanced programming to count a seat as a player. Furthermore, I doubt this would be left up to the programmers to decide, but a management decision.