about the motherboard, i vote it would be ok to plug 18 controllers. you said this rig will operate as a NAS so why windows? maybe you should try something more dedicated for NASes like UNRAID which is a pretty awsome OS for this application and the premium edition supports unlimited amount of disks and also have parity and cache drive options that you can set yourself very easily.
another problem that windows doesnt support this amount of storage capacity. it has a lot of limitations.
another question that im not totally sure about is, would a cpu be able to hold this machine? a normal 1151 socket cpu has support for 16 pcie lanes and there are 2 more on the motherboard you want to make use of so i would consider the whole motherboard thing again although i really like your idea.
if you want to make use in another motherboard, you can make use in few like this:
https://www.amazon.com/Cablecc-Express-Switch-Multiplier-Splitter/dp/B073QNW3L9/ref=sr_1_7?ie=UTF8&qid=1537709446&sr=8-7&keywords=pcie+splitter
you should really check UNRAID, i use this OS for my home NAS and this is a power and noise saving OS with a lot of capabilities except perfect NAS operations.
https://unraid.net/
for conclusion, this project is very nice and i support it, totally possible except the OS. its time to let go of windows and look after new horizons.