A phone number is an address, and it holds no capacity of its own. SIP.US says any quantity of numbers can be mapped to a trunk, and it prices them separately from channels. A local number in the lower 48 states is $1.00 a month with a $1.00 setup fee. A channel is $24.95 a month on the month-to-month plan.
Suppose an office wants 20 of those local numbers and eight channels on that plan. The channels come to $199.60 a month and the numbers to $20.00, so the total is $219.60 a month before taxes and fees, plus $20.00 once for setup. Any of the 20 numbers can ring, but only eight calls can be in progress at once across all of them.
Employees are not channels either. A channel is used by a call, so an employee who is not on an outside call uses none. The count that matters is the number of outside calls in progress at the busiest moment. Our answer on how many simultaneous calls you need shows how to work it out.
Calls per second measures something else again. Twilio's page on the subject defines it as how many new outbound call setups are allowed in one second, and sets a default of one per trunk per region. That limit governs how quickly calls can start. It says nothing about how many can be in progress. A trunk can have room for many calls and still reject a burst of them that all begin in the same second.
A channel is permission for a call, and the data connection is what carries it. Twilio's SIP trunking requirements give a planning figure of 100 kbps for each simultaneous call on the G.711 codec, with overhead included. By that allowance, eight calls in progress need 800 kbps available for voice. A provider's channel count does not check that your connection has that room. Our answer on the connection and bandwidth SIP trunking needs covers the sizing.