I highly doubt the # of accounts changes the amount needed to level. That was true in the very old days, when you had the patronage system (where the amount of personal status that went to guild status changed with # of patrons) but patronage was removed and the conversion fixed to 10% for a long, long time.
What evidence have you seen that shows that # of accounts influences the amount required to level? The only way I can think to determine that would be to have two guilds at the same level with different # of accounts and then observe the raw status needed to level them.
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