How many LE Audio channels could be transferred on the BL5340 module at the same time?

For VQ (voice quality) at 8-bit 24kbps with 3 retransmissions. 4 is possible. Limiting factor is CPU processing of LC3 encode. OTA (over-the-air) bandwidth has room for more channels if you consider an additional CPU for LC3 processing.

Note Ezurio (formerly Laird Connectivity) maintains a partnership with Packetcraft for LE Audio SW Solution.