Check out nanotuners, iirc their prices are better than rapidled for RBs. Also, ETG has really good prices once you get up in numbers.
Your questions:
1) It's hard to say what's overkill, but 90 is right in the range compared to other similar tanks - maybe a hair on the high end. (12.8 square inches per LED - most people are in the 10 - 20 range.)
I'm glad it won't be overkill considering I already ordered my cool white LED's
2) Long enough no problem. Wide enough - maybe not. I would NOT put optics on the first or last row of LEDs (except maybe at the ends of the tank) because it'll pull the light in even more. XR-E have a fairly tight viewing angle compared to some of the other LEDs being used, so optics aren't as important - if you do use them, keep them wide, and don't put them on the first row.
The support frames for the Heatsinks are aluminum 1" L rails. I can actually increase the surface area for mounting LED's from 8.5" x 22" to 10.5" x 22 and then I can space the LED's 2.5" left to right and 2.5" front to back. My concern on not being able to use optics in the front row is I want to be able to have a clam on the bottom of the tank What would be the ideal width for a 48" x 24" tank?
3) ELN-60-48P are dimmable via PWM signal. They have an internal trimpot that's meant as a "set and forget" sort of thing to initially set a max value, it's NOT intended for "regular operation" i.e. you wouldn't want to be tweaking it every day.
My intentions were not for "regular operation", I wanted to confirm they can be adjusted incase the intensity is too much
There are lots of options out there for PWM dimmers for these sorts of applications. I'm using an Arduino controller, because it's fairly cheap and easy, and there's a good support community. But I'm using DIY drivers, not meanwells. I know one other member on here is doing Arduino with meanwells and having a few issues, but nothing major.