Not concurrently. Rewatches don't count. According to this article,
https://www.cincinnati.com/story/entertainment/television/2026/02/09/how-many-people-watched-the-halftime-show-2026-bad-bunny-super-bowl/88586255007/
About 6 million people watched the tpusa show -- a bit less than half the audience for Puppy Bowl.
https://www.profootballnetwork.com/alternate-super-bowl-halftime-show-gets-ripped-as-viewership-numbers-revealed/