Sometimes it will be obvious, but not always in my experience.
A recent study I was reading implied it was 400 (and it was on this basis the inferential tests were undertaken). However, the study was exploring how each of 400 student assessments was marked according to the gender of the student and the gender of the marker (to see if there is a 2x2 gender bias in marking of assessments). There were 8 markers (4 female and 4 male).
Couldn't this also be interpreted as the N actually being 8? I'd have thought it was more 'honest' to interpret it that way, as the 400 observations would not be independent (50 were carried out by each marker).
I've struggled with this question a few times and it seems like what is the unit of analysis can be ambiguous.