This is more as a discussion rather a question. 

We come often in a situation when journal entries are limited by a number of rows either dimensions or accounts. As an example - when we try to close fiscal year and want to forward dimension balance to next year. For every BP we have unique dimensions, so we come on a case when a fiscal year cannot be closed to a limitation of dimensions in entries (by standard there can be 300 rows  - activity code VTP). To solve it - of course, we increased them to a big number (10 000). 

I am not pro in date base engineering, but as with knowledge which I have, it is not a very good praxis, because it will slow down system performance in general.  Maybe, it would be a suggestion/idea for Sage further development, to create some workaround, like splitting such entries in separate journal entries.