Actually there is a limitation of 32 neighbour ARFCN in a cell. Which means : Not 32 neighbour cells, but 32 neighbour BCCH frequencies.
It implies that you can define several neighbours with identical BCCH frequencies but with different BSIC.
In such a case, you can increase the number of adjacencies (up to 96 as far as I understood).
Of course, having neighbours of one cell with identical BCCH is damn weird !
I hope it’s clear for you.. I think this answer is more theoretical than practical, and doesn’t require to spend so much time talking/researching about it 😀