There have been some good posts and articles about scaling Microsoft CRM, such as the post of Simon Hutson.

Avanade has developed a whitepaper as well and it describes the Scalability and Performance Testing and Tuning Results for the enterprise.

This white paper summarizes the scaling characteristics of Microsoft Dynamics CRM 3.0 with a medium to heavy sales force automation transaction load supporting 3,000 concurrent users. Avanade Inc., a global system integrator of Microsoft technologies, initiated performance testing in 2006 at its technology infrastructure lab in Seattle, Washington.

De amount of data in the tests is, according to Avanade, representative for the number of records that is being generated in one year with intense salesactivities. The most important numbers of the test were:

- 22.260 CRM-transactions per hour;
- Average response of 355 milliseconds;
- No authenticationerrors;
- 66,77% load on the database server.

Check it out here:
www.avanadeadvisor.com/reportregistration/reports.aspx