I can show you about half of the SEC with 40 plus. Interestingly the ones that are really over it do not have active rosters. Looked at several ACC teams that are known to have large numbers and they also don't have rosters. Plus I know several at schools that are under the 40 in the sec and acc that have walk-ons and preferred walk-ons that are not listed on their roster. A friend was watching one that has 38 on their fall roster list that had 48 at practice the other day including one we know is a preferred walk-on so you can't go by the rosters that are on their websites. I understand that some do not put preferred walk-ons and especially walk-ons because they are not guaranteed anything. The same way that most do not issue gloves or bats until they finish with fall and only give them to those who make it.