The trial accounts have 20 seats by default. You can request more seats and they are considered on a case by case basis.
If your customer needs additional seats for a trail, you can request one through support or from MOCP as follows:
To Increase Seat Count/Length of Trial:
2. Fill out the Support Request:
Subject: Trial License Extension Request
Question/Issue: Write your justification for size/length of trial. Include Windows Live ID and product (Live Meeting or BPOS). How many seats do you want it extended to, and for how long?
Product: either
Phone: Required
3. If the request is accepted, the additional seats will be available through MOCP in approximately 1 business day
(This may also be done through issuing a trouble ticket through the Admin Center (MOAC) and supplying the same information)