Tvheadend

Yes - in later (4.0? 4.1? I can't remember...) versions, you can limit channel numbers by user in the 'Access Entries' tab.

From the online help:

Min Channel Num : If non-zero, this sets the lower limit of the channels accessible by a user, i.e. the user will only be able to access channels where the channel number is equal to or greater than this value.

Max Channel Num : If non-zero, this sets the upper limit of the channels accessible by a user, i.e. the user will only be able to access channels where the channel number is equal to or less than this value.

I know i cant put min and max channeles number. The question is if I can choose the specific channels that the customer can see and as I do.

I believe rules are additive, i.e. all rules that match will apply. So you could have one rule per channel, and then make sure multiple rules match a given username - clumsy, but I think it would work.

There's no way of otherwise saying "this is Luis, he only watches X, Y and Z" unless X, Y and Z are next to each other and you use an access rule to say "Luis, channels 10 (==X) through 12 (==Y)".

Tagging option is also available
tag channels with internal tag