Agree...but depends on environment
I agree with my friend in the UK. However it depends on your environment. If all application run on the desktop the ratio could be as low as 25 to 1. If you are in a thin client (ie: Citrix) were all applications are running on the servers and the desktop environment are windows terminals and/or locked down PC the ration could be 40 to 1.
I once found a tool (I believe on this web site) that was and estimating tools to determine the size of IT staff based on the environment. It was good because my management was looking for industry best practices and this tool gave me the information they needed.