I am not sure if there is a fixed number for DOt1Q tunnels originating on the ME3400.
But pretty much you can configure Q in Q on all the access ports (12 or 24) without any perfromance issues.
And if some tunnels are originating else where and transiting this ME3400 then there isnt much to worry about as its treated as any other Vlan traffic considering only the topmost tag.
HTH-Cheers,
Swaroop