Could 40 million be Big Data, as in too big for my desktop, and requiring Hadoop or something - or would this be manageable on a RDBMS database server?
But for people who actually work with it regularly, it is typically a constraint that manifests itself in the form of impatience. I could process petabytes of data using AWK, but if I can't wait that long, I will end up using Cascalog on a cluster.
It's not the rows, per se, but the size, variability, and in some cases, the velocity of the data that start to tax RDBMS. Anything with a consistent and relatively simple structure, even with long-and-many rows, can be handled in many modern RDBMS. But once you start varying the data per row, and mixing different levels of atomicity, the Big Data systems tend to provide more flexibility and ease, imho.