I wonder to know what is difference between addresses per MAC in hotspot server and Shared Users in users profile?
If I limit MAC addresses to 2 and set Shared Users to 3 do I able to connect 3 client with the same user to my hotspot or 2?

you can connect with 3 clients.
the difference is that whatever you put in user profile is going to be effective after the successfully authenticate the user.
However, address-per-mac is used to allow number of ip addresses to be binded with mac address which clearly means, when multiple hotspot clients connected with one MAC-address. so it is used befor user authenticated to hotspot.

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Thanks you so much for your reply