Rotation speed detection circuit (Wind turbine)
Because of the wide voltage range, and the conflicting power vs current requirements to keep the opto-coupler in saturation, I would go with a rather more analog circuit as shown below.



Here you can use a much large series resistor, R4, of 1Meg. That will only dissipate a peak of 90mW. D1 simply protects the opto-coupler from minus voltages.

On the receiver side, I would amplify the current from the opto-coupler then feed the voltage generated across R1 into a 3.3V CMOS output comparator with some hysteresis to get a nice square edged signal for your micro. One that does not hover in the grey zone when the wind dies down.

Simulated it works from about 5V - 300V up to ~ 3,600Hz.