Additionally, we need to clarify terminology here. Client connection to an AP, and TCP/UDP 'sessions' per client are two different things. ccie5000's comment that '30 users each trying to open 5 connections' is a bit of a misnomer in terms of AP capactiy in regards to number of clients.
One wireless client can only have one physical 'connection' to an AP at a time (a wifi layer MAC link). Then said users will generally open applications that create TCP or UDP sessions across said connection. When the default settings are looked at, where the max client connctions are 64 or 128 per radio, that is the number of wifi MAC layer connections allowed on the AP per radio (and is configurable UP TO 255 if you want to just be silly). Most average clients will have 20-60 TCP or UDP sessions active at any one time. with 60 clients per AP (which would be high but easily attainable, that's only 3600 TCP and UDP sessions total across 60 client connections. And that would be a VERY high session count and would be very transient in nature, but the connection count would be fixed at the number of wifi clients associated.