This is similar to what i remember Steve Albini talking about. 24 track tape machines limiting you, but that it should be plenty. In summary this is saying that extra tracks aren’t really adding anything useful and probably making things worse in many cases due to over complicating things. In most cases this is probably good advice, but for some instances, go nuts. Make 100 tracks. You might curse the day you were born but it might turn out great too. And also never listen to my advice.
5 Minutes To A Better Mix III: The 24 Track Mindset. (Recording Revolution)