A family of Microsoft relational database management systems designed for ease of use.
SQL express conversion is extremely expensive for complex DBs and provides a substantial performance reduction.
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Which is why I said "nearly all scenarios". Perhaps I should have added "in my experience".
The ease of conversion, and subsequent performance, in my experience, also greatly depends on how well the Access database application has been designed and built with respect to RDBMS standards.
SQL Server performance as a true RDBMS is far better than the Access DB engine for any large multi-user system (proven by numerous benchmarks). The problem is that a front end designed for an Access back end is likely to have certain specific performance issues when attached to a SQL back end. So, as Daniel points out, there is likely to be some degree of optimisation work required as part of most conversions. This is mitigated by the tools SQL Server provides to report exactly what is going on and pinpoint the cause of any performance issue. The solution is often a simple tweak to a query or index, for example, but sometimes it does require a significant rethink of the user interface design. This does make it very difficult to predict the time the conversion will take, which perhaps was the cause of NI's pain.
The context here is also important: my previous post was recommending SQL Server as a better solution than Sharepoint Lists in most situations. I understand that Sharepoint performance as a DBMS is generally awful. Compare also to Daniel's preferred solution; moving away from Access altogether. I would be very keen to hear about anyone who can completely replace a complex Access application faster and cheaper than I can convert it to SQL Server.