Depends what you mean by accurate.
Obviously, both Warry and Delbruck are guessing based on the ancient sources.
The ancient sources themselves are contradictory:
Arrian gives a total of 40,000 horse, and a grossly exaggerated 1,000,000 foot.
Diodoros gives 200,000 horse and 800 000 foot.
Justin gives 100,000 horse and 400,000 foot.
Curtius gives 45,000 horse and 200,000 foot.
Personally, I think many people (especially Delbruck) grossly underestimate the logistical abilities of Ancient people - and a foot number of at least 100,000 does not seem at all far fetched to me; especially considering that most of it was just useless rabble anyway. IMO, Curtius's numbers does not seem far-fetched, if one assumes the numbers includes servants, slaves, and hangers-on as well.
Luke Ueda-Sarsson has a good scenario discussion on the battle
on his website.