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Pallet count depends on orientation: a 40 ft container takes 25 Euro pallets loaded lengthwise but only 20 loaded crosswise. Testing both patterns and taking the better is the whole trick, and mixed patterns can occasionally do better still.
Pallet fit
straight = floor(L/pl) x floor(W/pw); rotated swaps the pallet dimensions; take the larger
The 1200 x 800 mm Euro pallet suits European road trailers; the 1200 x 1000 mm industrial pallet fits ISO containers more efficiently. Neither is optimal for both.
Yes, and pinwheel patterns sometimes gain a pallet. It complicates loading and restraint, so it is used mainly when the gain is worth it.