Number of virtualized sounds channel?

Hi, I’m having a hard time trying to experiment with virtualized sounds and placing a dozen cues in my scene that would play at zero volume, in order not to stop the sound when going out of the attenuation zone.

I read somewhere that there is a 32 channel limit but I don’t understand how exactly the count is made. Like if I combine 3 stereo waves in 1 sound cue would that count as 1, 2, 3 or 6 channels? If I place the same sound cue twice in the scene, the number of channel used is doubled right?

Also, it is said that the 32 limit can be increased in the engine.ini file - any danger or huge performance hit changing it?

Thanks for the help