Good references, Luis. But the story is not always trivial - actually the number of atoms is not the main problem, it's the number of electrons, and not even that: what matters is the number of orbitals. So 100 d-metal atoms is a very different story than 100 Na atoms. Also, ATK is generally capable of handling more atoms in a device configuration than for a bulk system. This is because in a device, there is no diagonalization (except for the equivalent bulk part, but that can be turned off). So it's certainly possible to do a "long device" with >500 carbon atoms, even with DFT (at least with smaller basis set).
Besides, today it's not uncommon to have 32-64 GB of RAM per node in a cluster, and that's a very different thing than trying to run on a laptop with 2-4 GB. So, in the end, all depends on a combination of many different factors. Thus one can not give any number to say how many atoms you can run. I have for instance done a selfconsistent bulk calculation of 1000 atoms on my laptop, using a small basis set in DFT. And we recently tried 10,000 atoms in tight-binding, it takes 1.5 minutes (non-selfconsistent) in ATK 2014!