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I had thought the cap was 30. UO Guide noted that was confirmed in a question in an "Ask the Devs" Stratics post back in 2010. The link to the post appears to be broken on the page, however. In EC, the cap on the stats page shows as 30, if that gives any amount of assurance.
Don't forget that mana regen has diminishing returns.
Last I knew there was no longer a cap on it... they just put in what Draconi called a point of diminishing return. At some point you get to where the mana regened from it is no longer worth taking the slot on your suit. I run MR32 (plus gm Med) on my Mage/SW/Tamer. That seems to be the point to where it is no longer worth it to add more.