I think it depends on what you plan to keep and if you want to light the entire tank. For my new 150, (36x36x27), I'll use48 LEDs plus 2 24" t5s to light certain sections of my aquascape.
Not sure that helps but it may give you an idea. Not sure there is a specific ratio for leds per sq ft
Here is a link to our optics evaluation. Generally 60 XR-E LEDs driven between 650-800mA with good optics on a 24" x 8" heatsink will provide the same PAR as a 400 watt Radium and cover a 36" x 24" area.