Ahh... okay. That's a much more difficult problem, and unfortunately I've not been able to make much headway on it. Here's some of my thoughts/observations on the matter, maybe they'll lead you somewhere.
If \(k > n\) then \( \big \lfloor \frac{n}{k} \big \rfloor = 0\) and thus 0 will always appear in the list of unique fractions.
If \(k\) is a factor of \(n\) then \( \big \lfloor \frac{n}{k} \big \rfloor \) must be unique, because factors always come in pairs. Even if \(n\) is a perfect square, in which case one of the "pairs" will be the degenerate pair \( (\sqrt{n}, \sqrt{n}) \). Because of this and the previous observation, we can always guarantee that there will be at least \(f(n) + 1\) unique fractions, where \(f(n)\) denotes the number of factors of \(n\).
Conversely, it can be seen that there will be at most \(n + 1\) unique fractions because \( \big \lfloor \frac{n}{1} \big \rfloor = n\) and the stipulation that \(k\) be a positive integer eliminates the possibility of any \( \big \lfloor \frac{n}{k} \big \rfloor \) resolving to a value greater than \(n\).
And finally, some numbers that can never appear in the list of unique fractions for a particular \(n\) are given by the ranges:
\(
\big \lfloor \frac{n}{2} \big \rfloor < x < n \\
\big \lfloor \frac{n}{3} \big \rfloor < x < \frac{n}{2} \\
\big \lfloor \frac{n}{4} \big \rfloor < x < \frac{n}{3}
\)
and so on.
I made a simple program to analyse data and this is the output:
1 unique fraction for 1 number ( 0 )
2 unique fractions for 1 number ( 1 )
3 unique fractions for 2 numbers ( 2 3 )
4 unique fractions for 2 numbers ( 4 5 )
5 unique fractions for 3 numbers ( 6 7 8 )
6 unique fractions for 3 numbers ( 9 10 11 )
7 unique fractions for 4 numbers ( 12 13 14 15 )
8 unique fractions for 4 numbers ( 16 17 18 19 )
9 unique fractions for 5 numbers ( 20 21 22 23 24 )
10 unique fractions for 5 numbers ( 25 26 27 28 29 )
11 unique fractions for 6 numbers ( 30 31 32 33 34 35 )
12 unique fractions for 6 numbers ( 36 37 38 39 40 41 )
13 unique fractions for 7 numbers ( 42 43 44 45 46 47 48 )
14 unique fractions for 7 numbers ( 49 50 51 52 53 54 55 )
15 unique fractions for 8 numbers ( 56 57 58 59 60 61 62 63 )
16 unique fractions for 8 numbers ( 64 65 66 67 68 69 70 71 )
17 unique fractions for 9 numbers ( 72 73 74 75 76 77 78 79 80 )
18 unique fractions for 9 numbers ( 81 82 83 84 85 86 87 88 89 )
19 unique fractions for 10 numbers ( 90 91 92 93 94 95 96 97 98 99 )
20 unique fractions for 10 numbers ( 100 101 102 103 104 105 106 107 108 109 )
and so on.
I think it's possible to create a formula for fractions count for integer n, but I don't know how to do this.