I don't know if it has been written anything about the number of men in the Generals unit. I have myself been wondering about what decides the number, and so far I have come the conclusion that it mostly depends on personal security. It makes sense that more bodyguards would give better security. For example I once met a normal family member in combat who had 38 bodyguards (24 is normal on large setting), and he had +6 in personal security, while a negative number has given me only 17 bodyguards for one of my own generals.
I guess there are more factors involved in determining the exact number, but so far I don't know which those are. Anyway, for generals I am sending out in combat I always try to give them some more personal security, like giving them a wrestler or something else, since more bodyguards make a stronger unit.
Edit: After having written this I found a Ludus Magna thread that explains the case much better. Sorry for that.
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