Twenty-seven deaths? There aren't that many characters! The majority must be "redshirts". And I'd hate to see poor little Judith killed off, nor would I like to see Beth or Hershel die. That's the point though, I suppose. There's no impact in killing off redshirts that we're not emotionally invested in....
27 includes soldiers (Woodbury residents), so Lincoln could be throwing it out there just to make it seem like a massacre. While the "keeping it real" drive runs this series, killing off characters like Beth and Judith in the season final seems too much like the end of season 2, where Patricia and Jimmy met their end in the middle of a battle.
Its not like season 3 was lacking in tragedy, with the shock deaths of longtimers Lori, T-Dog, somewhat appealing Axel and now Merle all "keeping it real."
The series should avoid patterns (early season shock deaths, season finale shock deaths), and just tell the continuing story of the survivors. They seem to forget to explore the concepts such as the revolving door of depression and personal tragedy of people living in a zombie world, aside from the return of Morgan, which was great because he could let it all out, but not due to violence in the present time.