It’s considered too many once it’s above the maximum limit supported by the database.
The fact that you don’t need every column to be returned by every query is perfectly normal; that’s why SELECT statement lets you explicitly name the columns you need.
As a general rule, your table structure should reflect your domain model; if you really do have 70 (100, what have you) attributes that belong to the same entity there’s no reason to separate them into multiple tables.