I need to manipulate 100,000 - 200,000 records.
I am thinking of using LINQ (to SQL) to do this.
I know from experience that filtering dataviews is very slow.
So
Normally the manipulation of that many records should happen as close as possible to the db. If it where my task I would look to do it in stored procs. That me personally. Linq is yet another layer of abstraction on top of data access and while it works well for "normal" needs i.e. a few hundred entities sent to the UI it should not be thought of as a replacement for data warehouse type operations.