I doubt UT will sign the max they can or give out 27 scholarships. If they bring in 27 players on scholarships they will have 50 players spots tied up in two classes, which means they can only bring in 35 over the next two classes for 2011 and 2012 because of the 85 max on the roster. I think UT has their eyes set on some pretty big players in 2011 class already so they might go to for a big class there also. I would be surprised if UT takes more than 25 for scholarship spots this year unless they are some big players left on the board or ones that look to be an issue academically to sign. If they only take 25 that would give them a few spots to backcount for on the 2011 class.
Remember when you grayshirt a player they will have to count towards next years class unless UT can backcount them. If UT signs 30 players, 25 will come in for 2010 class, 2 will be backcounted to the 2009 class, and lets say the 3 will be grayshirted. Those 3 will count towards the 2011 class when they enroll early. That only leaves you room for 32 players to recruit combined for the 2011 and 2012 class.
The only reason UA grayshirted 3 players this year is because we could only add 22 players to the 2009 class because that maxed us out at 85. All 3 will be backcounted to the 2009 class since we have 3 spots left on the roster for 2009.