I stumbled across this theme the other day called Tachyon by RocketTheme and noticed that is has 70 widget positions. That is insane. I can’t imagine how much of a burden or a nightmare it would be to manage something like that from the back-end of WordPress as just having 15 or so widgets can become cumbersome. This link will show you all of the various widget spots complete with there variations. Check out the following image which shows a blueprint of where all of the widget spots are located.
A Theme With 70 Different Widget Spots