Can I create one iTunes Match library and access it from multiple devices with different apple IDs?

No. Devices accessing your iTunes Match library will need to sign in with the ID the subscription is tied to. Also, if other devices have already downloaded previously purchased media, or enabled automatic downloades, using a different Apple ID there is up to a 90-day wait period before they will be able to sign into the iTunes Match library (see http://support.apple.com/kb/HT4627 for details on this).