With a clean slate configuration (just single l3 interface) and using router-profile 'router1' I was able to create an ACL that had 200 lines in it, however the total amount of ACL lines that can be applied at any given time is not to exceed 128
Say you have an ACL that is 24 lines (add 1 due to implicit deny all at the end, so 25). You can apply that to five layer-3 interfaces (25 * 5 = 125). If you try applying to a sixth interface, it will jump to 150 applied ACL Lines.
The 7100-Series is limited in it's resources and is more aimed towards top of rack solution for datacenter switching. A good replacement for DFE S-Series would be an SSA which has the resource for more ACL's and PBR setup.
Ryan
Extreme Networks