Show first user from a list-user field:
ToUser(Part(ToText([User List]),1,";"))
Count users in a list-user field (this handles up to 10):
If(
not IsNull(ToUser(Part(ToText([User List]),10,";"))), 10,
not IsNull(ToUser(Part(ToText([User List]),9,";"))), 9,
not IsNull(ToUser(Part(ToText([User List]),8,";"))), 8,
not IsNull(ToUser(Part(ToText([User List]),7,";"))), 7,
not IsNull(ToUser(Part(ToText([User List]),6,";"))), 6,
not IsNull(ToUser(Part(ToText([User List]),5,";"))), 5,
not IsNull(ToUser(Part(ToText([User List]),4,";"))), 4,
not IsNull(ToUser(Part(ToText([User List]),3,";"))), 3,
not IsNull(ToUser(Part(ToText([User List]),2,";"))), 2,
not IsNull(ToUser(Part(ToText([User List]),1,";"))), 1
)