I ve read a lot about this and the only conlcusion that I have is that it is totally dependant on the strain that you re using. If you find some good data on internet about THIS particular strain, you can rely on that, otherwise you ll have to test it yourself. If you have a microscope it will be better, otherwise you should aproximate the counting from a slurry and try it in your batch, I mean, read about some similiar strain slurry-counting and try. Under-pitching or over-pitching results on typical descriptors that you will find in your final beer.
cheers