Snail - no, but my common sense says so and I belive it as it's highly likely (also take a look at note to DH).
DH - 40 systems?

Take a look at nodemap and you've got 27. Also there are evidences for it, that GTVA had 26 fleets/battlegroups. Now for total count of GTVA destroyers take a note that NTF lost 8 (!) destroyers in the last phase of war. Such a high count means NTF probably had
at least 1,5 of that value (remember that war lasted for about 1,5 year). Count Bosch's genious here and GTVA would have three times of that number. That means they had about 60 destroyers before NTF rebelion (and most likely more were built during it). Next note is that Shivans destroyed majority of GTVA forces in Capella (which was probably almost everything they had). Now the question is - how many GTVA Destroyers were there in the beginning of Battle of Capella? Let's count - from about 70 destroyers (about 60 plus about 10 built during NTF War) some would be destroyed during NTF Rebelion. Let's assume it would be about 30 destroyers destroyed and 40 left. From that about 10 NTF remaining ones are destroyed plus the same number of GTVA by both NTF and Shivans. This gives us about 20 remaining GTVA destroyers in Capella. From this let's assume 4/5 are destroyed (briefing of last mission says that "Allied fleet has been pulverized", so 4/5 looses should fit this), so it gives us 4 remaining GTVA destroyers (maybe even less).