Yes, TBFULLIMIT and TBFDLLIMIT are soft limits. Your setting of 2,0 means that you PREFER to have a maximum of 2 TBFs per PDCH. However, you can have more users per PDCH when new PDCHs cannot be allocated by the BSC (due to eg congestion). These paramaters do NOT set the maximum number of TBFs per PDCH.
The hard limits are as follows:
The maximum no. of TFIs (and by extension, TBFs) per PSET for both UL and DL is 32.
The limits per PDCH are 7 for UL and 16 for DL.