That's 10 DIFFERENT lists PER system, not one big list that you can break into 10 pieces.
List 1 in system 1 is NOT the same list as system 2, or 3, or any other, unless you WANT it to be.
If I need more than 10 lists to keep things separate, I can put 10 into a system, then duplicate that system and put 10 NEW lists into that one, and so on.
Here in San Diego, For example, I have the same 'system' 4 times. First, there are the RCS South Fire talkgroups, split into 7 lists. Next is Mutual Aid, which has 6 lists, South Law which has 10 lists, and South Sheriff which has 7 more lists. That's 30 lists already.
My North RCS zone is pretty much the same, and then there are about 12 other systemss, each with IT'S own lists.
Thus, I have GREAT ability to turn active only the TGs I really want to listen to, and leave the rest off. I can't see any way to do that on the 106.