Actually, your configuration sounds pretty close to correct for your load.
We allocate up to 250 threads, as many clients connect more than one time per session, and open more than one folder at a time.
I would not mess with the number of threads.
If most of your users have small numbers of messages and folders, you may be able to get away with a single imap process, but if you have several processors, two is fine, too.
Is there a problem or error situation you're trying to work around? What exact version of Messaging do you use? (imsimta version gets that)