Bascoms has about 60000 taps and they have a whole crew, but it takes a couple weeks. You can drill a frozen tree with no problem, as long as you pick a good spot and the wood is white, it will run good.

I use a older panasonic drill with 2 3.5Ah batteries and can get over 400 holes before I run out of juice. I'd say it takes about 12 man hours to tap our 800 taps, but we have a heck of a mountain to climb. It's nearly 1000 foot elevation difference from the sugarhouse to the last tree.