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

The rule of thumb is to limit SharePoint lists to 2000 items for performance reasons.

At 100k, the performance would go "from suck to blow".

The only way that this could work is if you could segment the data set into multiple lists with less than 2000 in each.