well, who in your company has a windows handheld device, vs having an android or iphone/ipad? in my shop of 30 developers, there are no windows based portable devices.
I would question whether you want to even bother developing it; something that is going to touch a four gig local file/database is going to be painfully slow , no matter the processing power.
I'd reconsider the project, and build a web interface that accesses the data in SQL server, in a single central location, instead;
a web based app would be accessible to many more platforms, and involve a single code base, instead of developing for Windows + CE, and then Android + SQLite, and then Iphone, blackberry, etc.
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