Can one Recoup WWHRS be connected to more than one Shower?

Things to consider when connecting multiple showers to one WWHRS

Yes, but there are a few things to consider:

Two showers can be connected via System A, if the pipe run from the WWHRS pre-heat out, to the cold side of the showers, is no more than 4.75m in 15mm copper. The waste pipe run from the showers to the WWHRS should also ideally be under 3.0m.

Consideration also should be given to the total combined flow rates of the showers. If the total flow rate is over 14-16 litres/min, then you will be getting a pressure drop of around 0.8bar, in the event of both showers being used together.

Consideration should therefore be given to the incoming water pressure and any other elements that may cause a pressure drop in the system. If the combined flow rates of both showers are likely to be > 15 litres/min, then installing via System B or System C can be considered. This will give a slightly lower SAP Score but will allow for a higher total combined shower flow rate (as the pre-heat is now only going to either the cold side of the showers OR the hot water source). Therefore, total combined flow rates of 22-24 liters/min could be acceptable. 

See this article for more information...Can two showers connect to one Pipe HEX?