When I make 10-fold dilutions of my influenza virus for a plaque assay there is often only about 5-fold more plaques in the well meant to contain 10-fold more viral particles.
This does not seem to be due to overlapping plaques. If I make 2-fold dilutions of my stock and then dilute those 10-fold (to get a manageable number of plaques per well) the plaque counts conform with the 2-fold dilution but not the 10-fold dilution when I compare wells with a similar number of plaques. The only difference in pipetting/mixing is the volume of the diluent.