Item-Level security boundaries are defined in the Software boundaries document at 1000 items.
In the Advanced List Settings you can specify Item-level Permissions to "Create items and edit items that were created by the user"
Now, if I use these settings on a list where users will be submitting forms for an approval workflow, where the requirements are that a user can only see forms submitted by him (leaving the requirements for approvers permissions out of the equation for now), does this mean I can only have 1000 forms in this list before I start to kill SQL?