There were a number of variables to consider and weve explained those below
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We chose eight as the required number because this makes it enter tapped for most of the game in 1v1, but in Commander, players 3 and 4 in turn order can have this enter untapped on turn 3. Because Turbulent Wilderness is categorized as both a forest and an island, that makes it a fetchable dual land, meaning that you can pull it onto the battlefield with a card like Three Visits also in the deck because it searches for a forest specifically
Cloud may not be able to cheat anything in, but he does trigger the effects of anything equipped to him an additional time
For 100-card formats like Commander, this can be as low as 33-35 lands
Yes, the commander tax is applied separately to partner commanders