Too Many Tables should sum it up

In addition to Adams recommendation take a look at Normalizing Data and Relationships.

Unfortunately there isn't a hard and fast set of tables that applies to everyone that is set in stone.  Each circumstance may have its own unique needs.

Take a hard look at your 75+ data points and try and see what is actually specific to that record and what is supporting or describing data that could be their own table with a lookup.

Also keep total file size in mind. 2gb limit.

You can have humongous tables provided they are properly normalized.  But your forms need to be manageable for the users.  The users don't look at your tables; they look at your forms.  If they have to enter 75-100 items on a single screen, it's probably too much.  Maybe separate the forms into sections, pages, etc.