processes init parameter specifies the max number of O/S processes that can connect to the target instance, this includes background processes as well as user initiated processes.
sessions init parameter specifies the max number of user sessions allowed in the target instance.
in regards to counting sessions... it all depends on what you want to count, check the status of the sessions.
Disclaimer: Advice is provided to the best of my knowledge but no implicit or explicit warranties are provided. Since the advisor explicitly encourages testing any and all suggestions on a test non-production environment advisor should not held liable or responsible for any actions taken based on the given advice.
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