I look at scalability from two perspectives:
Scaling Up
If I add more RAM to the box that something is running on, how much additional performance and capacity do I gain? If one application I have can handle 300 more connections and runs 15% faster when I add 2 GB of RAM to my server and another application can only handle 100 more connections and runs 5% faster, application A is clearly more scalable.
Scaling Out
Now, if I add more boxes to my set up, how much additional performance and capacity do I gain? Can I set up web front ends to handle more client traffic? If so, is there a linear increase? If I add 3 boxes, can I get 3x more users accessing my site? Can I add more databases to distribute the data load? Can I scale up multithreading? If I can easily add a machine to my network to add capacity to my application, then it is scalable.
This, by the way, is one of the primary drives of n-tier.