multiple n lines

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How can I create additional n lines?

By adding more accounts in the oscam.user.

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Can I use the same n line on both cccam config files or would that cause issues.

You can't use the same n-line in more than one config file.

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I am currently connecting oscam to the cccam on my debian service via a n line and then to my satellite box with c / f lines.
Is this the most efficient way or would it be better to link to the satellite box to oscam directly by n line also?

If you use the c-line your box receives your local and shares from the peers, if you use the n-line the box will receive only your local card.