Wayne, I agree with your numbers except for one. My guess is that there were periods of neglect that serve to increase the number of ties needed immediately and annually. If there were substantial periods of deferred maintenance, those numbers will increase. I am not sure that 100 ties per mile will get the job done without doing a maintenance blitz first.
35 years is pretty optimistic, but depending upon the type of wood and the western climate it seems feasible. My guess is that there needs to be a major tie replacement campaign followed by a scheduled replacement program that is strictly adhered to.
As Coker points out, tie replacement is only part of the problem.