also assuming everyone is standing up. If there are platforms to lay in, could change things?
even the most flexible dicks wont bend 90* and work like its supposed to. If each connection can get you a 15* you could get by with 24 guys. Of course this is also assuming straight dicks that then bend. If you find a group of guys with dicks all bent in the same direction, that could really lower the number. Say you find 12 guys with 15* bends already, get them do go at another 15*, that could close your sex circle.