Neither is happening.
NCAA aims for around 20% of teams to make the tournament in each sport. 20% of 208 is 41.6, so 48 already exceeds the baseline number. (For comparison, in basketball, 20% of 350 is 70, and there is a 68 team tournament.)
On the other hand, NCAA rules mandate at least as many at-large teams as conference champs. There are currently 23 confereneces in DI mens soccer, so 46 is the minimum number of teams in the tournament.