The surface area calculation is more valid in my opinion. Tanks which have greater surface area can be stocked more heavily. A volume of water in a long configuration can be safely stocked with more fish than that same volume of water in a high configuration which results in less surface area for oxygen exchange. The old standby 1" per gallon fails to address that issue. By my calcs, 72x24 = 1728 square inches, divide by 12 to get 144 inches. I'm not sure how they arrive at a figure of 269, did they describe the formula they were using?
BTW Crookster, the guy at the LFS has a monetary interest in you adding more fish to your tank, he doesn't care if they die, that just means you'll come buy more to replace the dead ones. The people here have no ulterior motives, if most of them agree that you are overstocked, then you probably are.