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The bb_users table uses an unsigned bigint for the user ID which allows numbers up to 18,446,744,073,709,551,615. How many people are there in the world?
http://dev.mysql.com/doc/refman/5.0/en/numeric-type-overview.html#id4784709
You would have more of an issue with hardware and bandwidth than you would with any kind of limit that is built into the software.