I’d say less, if the PA figures for CCP revenue are correct at approx $50m/year - we have not had a proper update (nor are we likely) from CCP for quite some time.
If all that income came from monthly subs, that would be 278,000 omega accounts, and we know a lot of income comes from plex (and therefore skins etc) and some other non eve specific income - so I’d suggest considerably less - more in the region of 180,000 omega accounts with at least half in null sec.
I’d suggest around 100-120,000 actual players (with omega accounts) at max - plus alpha
I may be being a little generous - but probably not too far off given the PCU numbers