The ultimate answer depends quite a bit on the service provider's configuration.
Option 1: ring all registered endpoints (parallel branch), wait for any one of them to answer, then cancel the remaining requests.
Option 2: ring only the most recently registered endpoint.
Option 3: ring each registered endpoint one at a time (serial branch) until one answers.
The fact that multiple registrations exist isn't as significant from an outbound calling perspective. Registration is primarily so that the provider's proxy knows where to send inbound calls. When you call outbound, you're typically also reauthenticating. Whether the outbound call succeeds depends more on configured trunk capacity on the provider's end.
Some providers offer a fixed number of active inbound/outbound calls and you won't be able to exceed that regardless of the number of endpoints. That being said, up to that limit, it's typically fine to make any combination of inbound or outbound calls from any of your endpoints (even multiple from the same endpoint).
As far as the types of endpoints/clients you're using, most of the decisions about what to do to route an inbound call happens at the proxy. Your endpoint will either receive the call or it won't and it can decide to answer or not (or redirect/transfer to voicemail).
Sorry, have updated the language the question to be better "log in at the same time" => "are logged in at the same time". I hope this is more clear – William Entriken – 2014-04-30T19:18:34.153