Yes Sony has
released new numbers indicating usage of the PlayStation Network, to be more specific more than 40 million users. Now when you first hear the numbers that Sony announced and the subsequent number of 360 Gold members (23 million) you think Sony is winning but as 1UP point out it's unclear how Sony comes up with 40 million users, especially with rampant use of multiple accounts.
Now regardless of how it's counted it's still an achievement for Sony and the PSN platform.