Okay, just for fun, I'll play along with this idea. I'll assume we'd strong-arm Notre Dame into full time membership to get to 26.
But, now what do we call ourselves? Super-BIG? The Colossal Conference? All-America Conference?
Southwest Division
UT, OU, Tech, Baylor, Ok State, TCU
Midwest Division
KU, KState, Iowa St, Louisville, Pitt, WVU, Notre Dame
Atlantic Division
BC, Syracuse, MD, UVa, VaTech, Wake Forest
Southeast Division
UNC, Duke, NC St, Clemson, GaTech, FSU, Miami
26 seems too many.
16 teams 4 pods
Southwest Division
Baylor, Texas, Oklahoma, Oklahoma St
Midwest Division
Kansas St, Iowa St, Notre Dame, Louisville
Atlantic Division
West Virginia, Virginia, North Carolina, Duke
Southeast Division
Clemson, Florida St, Miami/Central Florida, Georgia Tech