The only limitations that I am aware of are the database limit of 1 TB and the physical limitations of the disk holding tempdb.
Practically speaking, you should limit the size of temporary tables because of the impact on peformance. If temporary tables are large and multiple temp tables are created by various users, available disk space could be quickly used and SQL perforamnce could degrade. Even a single large temp table can degrade performance. Terry L. Broadbent - DBA
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