In addition to the 10 targets, Point Defense Cannons can attack any amount of targets. In tactical combat, if you fire them before your main weapons, I think you might lose some of the 10 target "slots", however. This is a known feature.
The 10 targets per planet is hardcoded, but if you make a weapon have point defense capabilities and be able to target ships, it should limit the targets to the amount of weapon platforms on the planet.
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