Thanks @AlnoorCassim, and it was New Zealand that whupped the Aussies (that was the World Cup Final, BTW, a match for the ages). I was actually just using the ALE as a point of reference, the performance is not really about the ALE, although yes a partial lookup would be in order. Just testing the ODBC DSN takes over 40 seconds, which seems way too long. CS ODBC Driver has not provided much of an increase, either. Loading tasks takes too long, posting journals takes too long, etc.
These tips for increasing performance are great, and I am keeping notes, but my initial query was designed more for the denizens of 90 Minds to fire back with some figures on what sort of large data sets they see out there. Are there clients with more than 300k customers? More than a million records in AR Invoice History Detail? What are the upper limits of Sage 100? I'm sure the question has been asked an answered in other places but I can't find them right now so I'm hoping for some anecdotal information here. Then I can go back and fight with the system, etc. I hope that makes sense and does not give anyone the impression that I don't appreciate the replies so far.
Oh, and I'm not sure where I first heard about putting band-aids on sucking chest wounds :-)