This panel is made for the average installation which will have some 240v loads on two pole breakers where two spaces only require one neutral connection. In the event that you wanted to use only single pole breakers in the panel you must stop at 24 breakers. Your other choice is to use some multi wire circuits that share the neutral connection. There is usually more than one way to get from point A to point B. What was your reason for needing the exception?
