BAM Best practice

Hi

My company is planning to implement BAM where we have near about 100 milestones and KPIs and  we are toying different ideas but not getting concrete solution

I will highly appreciate if  somebody pls. guide on below point quickly  for Microsoft best practice and then we can take decision accordingly

1. We should create Activity and capture all 100 milestones and should create View and deploy same and use BAM Portal but our doubt is if we will deploy this definition then table would be created with Max 100 column ,not sure is this best practice or it is going to hit performance
2. Our second option is create one activity for ex. Process activity with two KPI OrchestrationName and OrchestrationInstanceID and rest of the Milestones/KPI  should be inserted into the Refrence table with ActivityID and without creating BAMView from Bam Activity wizard directly and  later on use SSRS to get different reports by joining Activity table and reference table . but here doubt is to develop report extra development cost need to spend on the developing SSRS report instead of utilizing built in feature BAM Portal

Thanks

KK.