That's also 101 entities. That's a half a thousand values if A and B have ~5 attributes. That's too much data. No human can make use of it and no application should offer it. Good ones won't. They'll impose limits and when they do they'll naturally also be imposing a limit on the size of the N+1 problem. That's why I say that in my opinion, it's overblown. You're welcome to form your own opinion, of course.