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This moment in time its more beneficial to have one larger site than to have lots of smaller one's, but this can and does change with the google updates
The google adsense team will not penalise a site unless you break the terms and conditions, you can have adsense on as many sites as you so wish but just remember google will then know what sites you have got and where they are hosted etc.
I don't seem to be penalized in any way for it.
you can have adsense on as many sites as you so wish but just remember google will then know what sites you have got and where they are hosted etc.
IMHO you could be leaving yourself wide open for your adsense account to be closed, its one thing you having 100 sites which have the same contact details but not for 100 different contact details with the same adsense code.
I have seen sites what offer this type of service but have
The best way forward would be for you to contact google before you start to construct this network of sites and get their approval
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