It's not just about TPI, but the overall construction of the tire. The Gatorskin's 180tpi rating is actually 3 plys of 60tpi. There are some hard wearing tires that are under 100tpi, but because of the rest of the construction they are a stiff ride. On the flip side, there are some less durable tires (Vittoria) with 200+ tpi counts but very supple construction. It depends on the material used for the casing, to some extent. Cotton vs. silk casing being a huge difference.
I ride a Pasela TG, which is 66tpi with a kevlar belt and has served me well for both comfort and puncture resistance.
The RibMO is a higher puncture resistance, but only 27tpi.
Vittoria makes a track tubie with 320tpi, but I wouldn't take it off the velodrome surface.