I got my answer:
From: Barlow, Christopher
Sent: Tuesday, September 13, 2005 6:44 PM
To: 'Casey Nordendale'
Subject: RE: callhandler limit
...
Nope, there's no limit on the number of call handlers you can create.
http://www.cisco.com/univercd/cc/td/doc/product/voice/c_unity/unity40/sag/sag405/ex/sag_0200.htm#wp1250726
-Chris
Chris Barlow
Network Consulting Engineer
Advanced Services, PDI Help Desk
Cisco Systems
