Officially, the sizing should be equal to the MX100 so 250 tunnels. That said, this document by Aaron Willette says that that number is a bit conservative and replaced it with 500: https://www.willette.works/meraki-mx-sizing/ I believe Aaron is the global leader of the Meraki SE's one of the Systems Engineering Directors so the information is likely based on solid experience. It wouldn't hurt to consult your local Meraki SE about it though. Edit: Edited my statement about Aaron based on Dave's info below.
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