I shoot with a Tokina 10-17 @ 10 > 12.4mm fisheye lens on a 5D camera to get a vertical FOV of 180 degree.
The number of pictures (36) is based on experience and depends on the shift forwards (the more out of NPP the more images are needed) en the distance to close by objects (the closer they are the more images are needed).
There is a basic table in the addendum of the tutorial that works fine as long as the distance to objects is not to close.
Shooting a 3D panorama with a 24mm lens, or any other lens that don't have a vertical FOV of 180 degree, is possible but you will not get a full spherical panorama with a single row of images.
For longer lenses you have to set more forward shift of the lens and you also need more images.
I think a good start will be correcting both the number of images and the forward shift by factor 2.
I never shoot 3D multi row panoramas, the number of images that are involved are huge and the parallax issue between the rows will be hard to tackle.
If the reason for a longer lens is to get a higher resolution I think it is better to use a dual camera system.
BTW, my new tutorial for using the new mask option of PTGui 9 is ready, it is tested and it works great to make a 3D panorama relatively fast and easy.
As soon as the mask issues in PTGui 9 betas are solved I will publish the tutorial.