The vast bulk of the logic is performed on the web front end (we have just recently migrated from a single server to a split architecture). Even with a fairly simple data retrieval and display (just grab rows from tables with no more than a single join and dump to the screen with almost no front end logic), it takes a disproportionate amount of time to retrieve results. I will agree that the larger performance hit comes with complexity of statements vice complexity of post processing logic. We are getting ready to deploy the new architecture to production shortly (finishing certification process), so I will have better 'real world' performance stats soon.