I think you only need to flip 60,000 votes which is half. You would need to manufacture 120,000 votes. Flipping has 2X the impact. One less for Trump and one more for Hillary is a total of 2.
A lot of people are missing the point of the recounts. You add votes if you can hoping to get enough for a recount at which time you flip votes. The same is true for PA. The goal is to flip PA not remove it.
In my post I was talking about creating new votes.
If they create new votes they will need 120,000.
If they change Trump votes to Hillary votes they only need to do it 60,000 times.
With the experience democrats have at stealing elections either strategy should be a piece of cake.