14 people.
Hey, I just noticed Fei Xin tai has matching metal loin skirts. But Xin isn't wearing it, I don't think. I mean, he didn't take time to get his own armor from home before going to the battlefield, but couldn't he have a skirt too?
Well, he does have a horse.
Wait, after the commercial break they have 26 people
And now I think there's at least 28
I wouldn't have counted at all had I not wanted to count the 14
The sleeves are also different--before the CM break, the backs of the soldiers are pretty much all sleeveless.
From the front after the CM break, over half have full sleeves.
The details aren't important of course. The important facts are the armys' composition, armament, training, tactical situation, and, as an anime, the heroes, especially Shin and Kyoukai. The show does take those seriously. 14 or 26 makes little difference story-wise.