"1. what are the maximum records a given table can hold?"
Depends on the amount of disk space available. No limit is given, but a database can only be 1 TeraByte, so that's your limit.
"2. what are the maximum simultaneous hits a given SQL server can handle?"
This depends on your hardware. The more hardware power (RAM, Disk speed, network throughput, etc.), the more hits possible without slamming the system. Also applicable - the complexity of queries, the size of the DB, and the quality of the DB (bad index / data layout will slow you down).
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