Hello
As you know is not recommeded going beyond 64 IAP in a cluster
For 80 IAP
I would create 2 Clusters of 40 IAPS
Each cluster would have their own vlan, so they can autojoin
Then you would need to configure the L3 roaming so when someone is walking and goes from a cluster to another they get a seemless communication i mean no interruption or reatuthentication etc..
Yes you need a L3 Switch
As far i know when a cluster is communicating to the other he does a tunnel between both... i mean they will need to communicate via layer 3 :)
If you dont have a L3 Switch or its really expensive for you to afford it... well mmm you could use the firewall you got maybe it has routing capacibilites... but i would recommend you get a Layer 3 switch.
Answering your specific quetions yes you need L3 switch to route betweent networks.. :)
Cheers
Carlos