Kathleen V. S. answered 03/21/19
Spanish tutor with degree, bilingual work experience, lived in Spain
I lived in Spain for seven years and the short answer to your question is yes, the leísmo de cortesía is used in both singular and plural when speaking to Usted or Ustedes. For example, anytime I went to a doctor he or she would generally refer to me and other patients this way. Since the formal you is used less frequently in peninsular Spanish than it is in Latin America, this is an issue that doesn’t come up very much, but you definitely hear it when people are making an extra effort to sound polite.