That's an interesting question. There are two answers, one theoretical and one actual.
In theory a circle (of any size) touches a straight line at only one unmeasurably small point.
In practice, since nothing is absoulutly ridgid, both the wheel and track flex a minute amount at point of contact, and there is some surface area involved.
I do not know how to calculate it, but it can be measured by jacking up the wheel, blueing the rail, letting the wheel down then jacking it up again and measuring the contact area.