The rim material, rim width and tire width and pressure matter too but more spokes will be more sturdy, though I did use only 26 spokes at over 300 and none broke until recently one broke. I'd like to get 36 spoke replacements. I may go with the ones someonw posted in another thread here that are less than 200 for a set.
https://bicyclewheelwarehouse.com/BW...eore-Disc.html