The accuracy and precision of any image rectification depends not only on how many GCPs are available, but also on the distribution of these GCPs in the scene and the accuracy GCPs. These other factors play just as important a role in obtaining both an accurate and a precise image rectification. There are certainly many papers that discuss how to distribute and select GCPs and how to robustly handle inaccuracies that may occur due to human factors, measurement imprecisions, etc. Unfortunately, your question cannot be answered with a simple number as it really depends on the details of each GCPs and how they relate to each other.