There is no limit that I know of other than memory. I just made a comma-separated list of 5000 numbers 1 - 5000 and pasted it into Tags for a book. It took a little while but worked. I then copied Tags from book details and pasted it into Excel. All 5000 numbers were there.
If calibre runs out of memory then all bets are off. I can't guarantee that it will visibly fail in this case. It should, but ...
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