FWIW I have 1 iTunes account and all the apps I have purchased are sync happily to my iPhone, and several iPod Touchs. As others have said, the limit is by computer, but those computers can support as many iDevices as you wish to throw at them.
The OS4 announcement yesterday said that iBooks on iPhone will sync progress wirelessly so that you can also read on iPad - which implies no limit on how many devices you can put the book on, or at least 2 anyway!
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