indication of rquired hardware (SQL vs C/SIDE)

were facing a future installation of attain with 100 users. There are about 3000 sales order lines a day (avarage of 4 lines per order) and an equal number of purchase orders. Could anyone indicate if SQL is prefered solution or should we stick with C/SIDE for performance reasons. What hardware should be used? Does anyone have experience with 100+ installations on C/SIDE or SQL server? Is it wise to opt for a NAS (Navision Application Server) for posting of orders? please reply with personal experience… Thanks, Peter.