The problem is the tank will boil on sunny summer days.
A heat dump is an obvious MUST HAVE on such an over-spec'ed system.
If access to the roof (?) is easy, I'd side with Brandon and go for 50 tubes first and see. Upgrade to more if you really need to. 50 tubes translate to 4L/per 47mm equivalent tube, which should be plenty under "normal" conditions (south facing installation etc.)
OTOH, if access requires a scaffold and / or hiring external people, it's likely that a stepwise approach becomes uneconomical, in which case I'd take 70tubes and make sure the heat dump can handle the extra capacity.
Klaus