It's a much too high counted ammount
It's the number of current users, it cannot be "too high".
It may not be the same as the number of active users or whatever other metric you may deem more appropriate (for what?), however Valve never claimed that was the case, so no harm no foul.
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Valve‘s service reached an all-time high of 27,182,165 concurrent players at 9am ET / 2pm GMT on Saturday.
This record was then quickly broken at the same time the following day, when the peak hit 27,384,959.
The record marks the highest number of players logged into Steam at any one time. Of these players, around 7.8 million were flagged as actively playing games at the time.
Pretty cool..
Source
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