also some people behind rounters may appear to be from the same ip address...
for instance... if i log into your site from my mandrake box, and my sig.other logs in from my XP machine, then you really have two unique visitors but they will both look like they came from one ip address...
so you will never win...
cookies would be a way to track non-cheaters...
i don't know of a sure fire way to get a 100% accurate count from php...
might want to compare also UserAgent String from the browser and anything else php stores in $_SERVER to check for a real match