Can two sessions create #temp tables with the same name?
SQL server always append some random number in the end of a temp table name (behind the scenes), when the concurrent users create temp tables in their sessions with the same name, sql server will create multiple temp tables in the tempdb.

I created 3 temp tables called #TempTable in three different sessions in my SSMS, now if I go to the tempdb I can see the temp tables created there with a random (unique) string appended to each temp table's name.