27 is a good number. Reducing this number will harm all intelligent owners and can only help those with no foresight.

The reason....

well for the contenders its obvious that 2 extra drops may mean they have to lose a reliever or top bench player if they want to keep a prospect.

for the rebuilders... and this is important.... a rebuilder needs those 27 spots because for every 3 prospects they take probably only 1 will pan out. So they need the extra space to be able to keep more of them for a couple years until they see who is a dud. This is more important in recent drafts where most of the rookies don't help for two years.