My theory is that the more confident you are in the playing, the drum sound, and the room sound and the desired result, the fewer tracks you need (although more tracks don't hurt - you can just discard them if not needed). Any dip in confidence in the the playing, the drum sound, and/or the room sound means you probably want to add more tracks - specifically what needs to be added depends on the concern.
So, it depends.
If you record yourself, know what you're going for, and you have a decent room and good sounding kit and you practice enough to be sure you'll play well, and/or don't mind re-tracking or punching in, then you can get away with fewer tracks (maybe even three or four, or conceivably even one or two, depending on what you were after, but not likely).
If you're recording an unknown drummer with an unknown kit playing a style of music you don't know well in a room you don't know with not very much time to set up and test, then break out the mics and cables, because you'll want as much of a safety net as you can get (and good luck with that).
Between those two extremes, I think experience and the particular circumstances have to be the guide.