The SA-ISA has been replaced by the SA-VAM, which is a more powerful card. According to the spec sheets the older card could handle 90 meg with 3DES, whilst the newer SA-VAM supports upto 145mbps for 3DES.
I've used the SA-VAM, and see that performance drops off significantly with smaller packets, the figure for 145Meg is based on 1500 byte packets. I dont know how it compared to the older card.
The spec sheet indicates upto 5000 tunnels, have a look at:
http://www.cisco.com/en/US/products/hw/modules/ps2957/products_module_installation_guide_chapter09186a008014a367.html#1035992