My understanding is that 90 degrees is the best bank angle for a V8 while 60 degrees is best for a V6. I have studied the math that suggests that a bank angle of 90 degrees permits equating the effects of two pistons/rods sharing one crank pin to a rotating mass, which can then be counteracted with a counterweight. However, this analysis doesn't have anything to do with the total number of cylinders, just two pistons sharing one crank pin in a V configuration.