数量(number + counter) + は
When the particle は is attached to a quantity (number + counter), it conveys the meaning of "at least" that amount. The speaker implies that the stated number is a minimum estimate, and the actual amount may be equal to or greater than what is stated.
This usage comes from the contrastive function of は. By singling out a specific quantity and marking it with は, the speaker sets it apart as a baseline – the minimum that is certainly true. The nuance is often that the real number could be higher.
数量 + は frequently carries the nuance that the speaker considers the amount noteworthy or significant. It can suggest surprise, emphasis, or a sense that the quantity is already considerable.
While 数量 + は means "at least ~" and presents the quantity as a minimum estimate, 数量 + も means "as many/much as ~" and emphasizes that the amount is surprisingly large. Compare:
With は, the focus is on establishing a floor – "no less than this amount." With も, the focus is on the speaker's feeling that the amount is excessive or remarkable.