SharePoint Lists vs Database Tables performance

Question

1. We are looking to store transactional data in SharePoint lists. The lists will easily grow to 100,000+ items.
2. How would the query performance be compared with que

Answer 1

I also agree with the guys above However - a lot of the performance problems discussed in blogs are due to the fact that the SharePoint Object Model is not used correctly.

You can checkout my blog series about SharePoint List Performance at dynaTrace Blog. This series looks into the SharePoint Object Model to highlight what is actually going on between the SharePoint Servers and the Content Database