There are a number of factors that determine the answer to your question and some of it depends on how you treat your guns and what you will put up with.
For starters you are correct to ask, is that 26 scoped rifles or 26 shotguns?
Another factor is, do you care if your guns clink into one another or are your guns safe queens you are trying to protect from dents and scratches?
In order to maximize capacity manufacturers may stagger the formation (a row of seven, a row of 8, a row of 7) which necessitates taking TWO guns in the front row out to reach ONE gun in the row behind.
Manufacturers also arrange storage in one or two "U" shapes with gun barrels simply leaning into little notches around the "U".
I have never liked either of these configurations and have found in every case that manufacturers exaggerate their claimed storage capacity unless they're counting only shotguns OR you don't mind banging your guns into one another. I've found in some safes that are 3 rows deep the second row is completely useless if the row in front contains scoped rifles.
Having never found a safe with a storage configuration I like, I made up my mind to simply build new interiors in both of my safes. It's easy to do with a piece of plywood, some left over carpet, glue, staple gun and maybe a drill and some screws, .
I can't remember the capacity of my latest safe but half the slots were useless to me. The safe measures 21 inches deep by 29 inches wide inside and I built an interior that holds two rows of seven scoped rifles each. The guns in back are directly behind the guns in front so I only have to remove one front gun to reach the gun behind it. There is about 3 1/2 inches separating the bores of rifles from other rifles to the sides and enough room between guns in front and guns in back for scopes with target turrets. For additional protection I stand large pieces of cut card board between guns in each row so I don't bang one into another next to it taking one out or putting it away.
I know this doesn't exactly answer your question but it may give you some things to think about.
Go onto Winchester's website and look up the model of the safes on sale and see if they show interior designs.
Good luck.