In principal, yes. But since you are limited in vehicle width by public roads, you can only do two rows of seats vis-á-vis, and since you don't want to build the vehicle too long you end up with 2x4 + 1 troops and 2/3 drivers/gunners for an APC. And that is already quite a lot, since there are enough APCs out there that can't accomodate that number.
Same goes for helicopters (thinking about the UH-60 here, as the prototypical air assault helicopter). Two rows with 4 seats each, the squad leader between or besides the gunner(s), plus two pilots.
Only a irregular force can assume it never has to fit into any of these. For such units 18 on a open truck is not a problem, there you can go for large squads.
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