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I had a PSP before I got my PS3 , and while I had my PSP only I set up a PSN account to see what was available on, then when I got my PS3 I setup another account so that I can have one with money in the wallet and then other one I could buy just to browse the PSN and in case I lost or had my PSP stolen them money I had would be safe on my other account.

In any case 24 Million sounds about right when you consider that both PS3 and PSP owners can access the PSN, and I'm sure there are many PSP owners who may not yet own a PS3 but like to buy stuff on PSN for their PS3.