@danibus There is no such thing as default number of tiles for background in SGDK.
Well afaik it's true that the Sprite Engine can be initialized with a default value which is now 420 tiles for sprite (this is for SGDK 1.5 or >) but of course, you can freely change this value (and i recommend to do it) depending your need.
What you need to know is that VRAM is 64 KBytes, so it has the capacity of storing 2048 tiles at max *but* then, you need to take in account all the tables which share the VRAM space as tilemap for BG B and BG A, the window tilemap, sprite attributes table, hscroll table.. and a default font (92 tiles) that SGDK embed so in the end it let you space for about ~1400 tiles. And this is using the default SGDK VRAM layout (64x32 sized BG) but again you can tweak it if need to get more space. Still the default layout should be enough for the majority of case, 1400 tiles so about 1000 tiles for background and 400 tiles for sprites (again you can adjust depending your need). You also have some holes in the high part of the VRAM that you can use to store some extra tiles that will never change (HUD for instance).
Hope that clarify a bit