26 HR Does sound like a lot for 1 residential panel if you are using EMT.
A 3000sf home with the normal extras (2 central A/Cs, jacuzzi, pumps, DW, disp, microwave) we might have 10 or 12 HRs most are 3/4".
Something like this:
Kitchen lights + other
Foyer + other
Living room + other
Luundry + other
Master BR + Master Bath
2nd Fl BR + Bath
Smoke Detectors (deicated 1/2")
Other might be 1st fl BR, Bath, Garage, Dining Room, Study, mud room, Eating Area, Pantry, Laundry room.
The HR are oversized to make pulling easier and for future. I could use less HR but it dose make it a bit easier when there are just a few networks. I like to write on the pipes where they go to make pulling and identifing circuits easier. It might make it easier on the next guy too.