Why on earth would you need millions of records in a front-end app? People won't even read thousands of records. Most people don't go past the first screen, except to go to the last screen to look at totals, which you could provide independently.

BTW, Open your local copy of Books Online and past this into it (ms-help://MS.SQLCC.v10/MS.SQLSVR.v10.en/s10sq_GetStart/html/13e95046-0e76-4604-b561-d1a74dd824d7.htm). That shows you all the maximum values.