As knzhou mentiones, and Wolpertinger expands on, a system of atoms in a cavity is theoretically predicted to show simultaneous absorption of one photon by two atoms.
However, the study in this paper is explicitly in a non-relativistic context. The Hamiltonian used, a modification of the Jaynes-Cummings Hamiltonian, does not include any propagation of electromagnetic waves at all. It is valid in the limit in which the relevant dynamics are much slower than the time it takes for light to propagate through the cavity.
To be precise, the Hamiltonian for the EM field by itself in this study, as given in Eq. 1 of the paper and the surrounding discussion, is simply:
$$\hat{H}_{\mathrm{c}}=\omega_{\mathrm{c}} \hat{a}^{\dagger} \hat{a} $$
where the $\hat{a}$ correspond to the cavity mode to which the atoms are coupled. In such a model, emission or absorption of a photon changes the EM field everywhere in space within the cavity simultaneously, neglecting the finite speed of light. The essential approximation is the neglect of higher modes, Wolpertinger points out a nice paper where the importance of these modes to avoiding causality violations at short times is studied in detail.
This non-relativistic approximation is widely used in this field. For example, in other cavity studies (example), one uses the cavity mode to generate an "infinite" range of interactions between atoms- which, again, clearly violates special relativity but is a good approximation for the length and time scales relevant to the problem.
If you instead have two atoms that are outside each others' light cones at their times of absorption, this will no longer work because it would lead to superluminal signaling. One person could change their atom so that it is either at the resonant transition or hidden in another atomic state, and by doing so send a message that someone with the other atom could read out by seeing whether their atom (or local EM field) changes values or doesn't.
Edit: I will be more specific about the limits that causality imposes, and doesn't impose, on this process. Let's imagine a cavity with a mode length of one light-year. It is initialized with one photon in the fundamental mode, with energy $E$, and an atom in the ground state with an excited state that is at energy $E/2$. Then, at time zero (in the rest frame defined by the cavity and atom), another identical atom is placed in the cavity one light-year away. The claim is then that any joint transition that occurs faster than one light year would allow you to detect the presence or absence of the atom at the other end of the cavity fast enough to allow superluminal signalling, and is therefore forbidden.
That said, after a longer time there is no fundamental prohibition on this absorption process. The atoms and the EM field will in general be in an entangled state:
$$|g_1g_2,1\rangle +|e_1e_2,0\rangle $$
where $g,e$ are the atomic states and $0,1$ the number of cavity photons. This entangled state has a fundamentally similar nature to two entangled spins that are separated (as in a loophole-free Bell test). Measurement of the state at any point will collapse the entire spatially extended state. However, this cannot be used for superluminal signalling, so there is no problem anymore with relativity.