I don't know how much but I think about 40 players were left from 180.
1-
In my mind I made a stupid call what do you think?
I was UTG2 and playing TAG and Vallain too (I had only 44 Hands on him)
So maybe the best I can get is a Flip with 1,5:1 Pot Odds, at second sight I think that should be a clear fold maybe a call against a loose guy?

2-
Would the optimal play be different if there were 18 left?
(27 are in the money)




[converted_hand][hand_history]Poker Stars, $15 Buy-in (600/1,200 blinds, 150 ante) No Limit Hold'em Tournament, 8 Players
Poker Tools Powered By Holdem Manager - The Ultimate Poker Software Suite. View Hand #22026971

SB: 9,210 (7.7 bb)
BB: 17,162 (14.3 bb)
UTG+2: 80,135 (66.8 bb)
Hero (MP1): 50,095 (41.7 bb)
MP2: 41,539 (34.6 bb)
MP3: 65,080 (54.2 bb)
CO: 16,282 (13.6 bb)
BTN: 60,658 (50.5 bb)

Preflop: Hero is MP1 with A Q
UTG+2 folds, Hero raises to 2,400, 5 folds, BB raises to 17,012 and is all-in, Hero calls 14,612

stats would help to make any comment on this

I didn't have that much hands because he was new at our table.

Should be fine, AQ should be ahead of most of his range .Some more stats on him would help to make this decision. Futhermore being able to plan your move taking into account such stacks behind in the blinds is very important at this games.

I'd calling AQ is fine here, given his range on 15BB and the odds you're getting

Previous actions that this player has made at the table ( even after only 44 hands ) make this a call/fold for me, also have we min bet folded previous and villian is pushing fold EQ thinking we are a weak spot? Even only after 44 hands, how he has played these 44 hands make my mind up.

I may be completely wrong here but there are more than 270k chips in play at this point? First of all i thought you had it wrong and that it must be the final table. Anyway, probably not folding here to pretty much anyone.