Max number of columns are restricted to what datatype you use for #Aggregate column. The total size for a row is 8,060 bytes. Using 60 bytes for RowText leaves us 8,000 bytes for the rest of the columns and since INT is 4 bytes, we can potentially have 2,000 columns. If you prefer SMALLINT (2 bytes) as #Aggregate column, you could theoretically have 4,000 columns.