Yes it's true that you could have 72 channels that are each a stereo input, however if you look at the audio device set up you'll see that it's limited to 36 stereo input devices and 36 stereo output devices. So you'll never get more than 72 channels of I/O on a single SAC rig. Now if some of that is playback via SAW or software synths or something, then obviously you could run the total input count up above 72 I believe. (never tried it, so don't quote me!) But as you said, you're going to need one hell of a nice computer to do all that in a single box, unless you were very stingy with your resources like EQ, Gates, routing, and how many monitor mixes you were using, etc...
I would still just buy 2 copies of SAC and slit it up with a submixer and main mixer.
RBI
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