Bottom five (in order by least to most): DC, DE, NV, HI, WY (if you omit DC as not a State) then RI would be next.
Top five (in order by most to least): PA, NY, IL, CA, TX.
Okay, I'll admit I cheated. I have all of the PSS Album pages downloaded to my PC so I just sorted by file size to make up the above list. Now if you want to count out all of the precancels by State...that would be a real chore!
As far as how many different denominations exist for each state - Delaware has 3668 listed in the relatively current Cummings catalog. NV and WY probably have fewer. There are modern checklists available for ID, UT, WY but not for HI and NV. I think rev2 of the NY general catalog lists 130,000 different. I will provide counts per town&type in the next revision of my Alabama catalog - it will be about 30,000 different - a lot of counting! The high estimate for all states is 2 million different precancel denominations!
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