@Mike_Robo_SK the earlier answers are spot on regarding the MX Sizing Guide. The three primary factors are 1) how many clients, 2) how much bandwidth, and 3) how many tunnels (if running an AutoVPN solution for example). And the data sheet numbers are not meant to be "drag strip" numbers, but realistic values with ADV SEC features enabled.
https://meraki.cisco.com/lib/pdf/meraki_whitepaper_mx_sizing_guide.pdf
The clients count is a generic 50 simultaneous clients for those MX6x platforms, and can be the typical mix of wired, wireless and VPN clients on the typical variety of client devices. There is no stated "theoretical" max number of clients and 50 is not a hard limit, like you said the sizing guide specifies guidelines, not maximums. I've seen deployments with a mix of 100 simultaneous clients run just fine through an MX65W for example, but it depends on the deployment and applications in use, and obviously which advanced features are enabled.
If the customer is only going to have perhaps 150/30 Mbps throughput requirements but also have on the otder of a hundred users, then yes, I'd go to the MX84. However if their application traffic footprints/requirements are relatively light, and you're not turning on heavier hitters like AMP/IPS for example, and if it's price sensitive, you could perhaps use an MX67.
But as a best practice, I'd never recommend intentionally under-sizing the platform, the application and performance requirements only tend to grow. As a rule of thumb, size the platform based on the largest of all 3 factors (clients, throughput, tunnels) and work your way back from there (if needed, to justify a smaller appliance) by considering the specifics of the use case, applications in use, and features enabled.
Hope that helps!