I am currently working with several customers on using Forms Services and there a number of factors that pertain to designing and implementing the forms with optimum performance and usability. There are several good resources, one of which was just published, so if Forms Services is in your plans you may want to check these out ahead of time.

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Estimate performance and capacity requirements for InfoPath Forms Services environments (Office SharePoint Server)

http://technet.microsoft.com/en-us/library/cc879113.aspx

Designing browser-enabled forms for performance in InfoPath Forms Services (Part 1)

http://blogs.msdn.com/infopath/archive/2008/05/09/designing-browser-enabled-forms-for-performance-in-infopath-forms-services.aspx

Designing browser-enabled forms for performance in InfoPath Forms Services (Part 2)

http://blogs.msdn.com/infopath/archive/2008/06/19/designing-browser-enabled-forms-for-performance-in-infopath-forms-services-part-2.aspx

Designing browser-enabled forms for performance in InfoPath Forms Services (Part 3)

http://blogs.msdn.com/infopath/archive/2008/06/24/designing-browser-enabled-forms-for-performance-in-infopath-forms-services-part-3.aspx

Designing browser-enabled forms for performance in InfoPath Forms Services (Part 4)

http://blogs.msdn.com/infopath/archive/2008/06/25/designing-browser-enabled-forms-for-performance-in-infopath-forms-services-part-4.aspx

Designing browser-enabled forms for performance in InfoPath Forms Services (Part 5)

http://blogs.msdn.com/infopath/archive/2008/06/26/designing-browser-enabled-forms-for-performance-in-infopath-forms-services-part-5.aspx

Designing browser-enabled forms for performance in InfoPath Forms Services (Part 6)

http://blogs.msdn.com/infopath/archive/2008/06/30/designing-browser-enabled-forms-for-performance-in-infopath-forms-services-part-6.aspx