customer pricing best practices for many customers

SUGGESTED

We have many customers that require we treat their various ship tos as bill to's. So, despite the customer locations having a common owner, the billing and account maintenance of each location must be treated as it's own entity. Since MAS90 (sage 100c 2018 SQL) only allows for a handful of price levels (single character) we've used ad hoc, at best, systems to make sure customers are charged the same price. 

Since upgrading to 2018 100c with a SQL db, and becoming more adept with SQL in general, and VI, I'm considering just tying together and external price list, and establishing customer level pricing for each of these accounts that fall under a common owner. If I need to do a price change, I could make a SQL view and point the VI import to that view to update the account's prices across all of the various unique customers. 

My concern is that the IM_Price table will become voluminous. There will be many thousands of items being tied to each customer under a single owner. So, if an owner has six locations, and there are somewhere around 8,000 items in our CI_Item table, that will be 48,000 rows of data that MAS will need to rifle through when it needs to find an item price. Now, I don't need to do all items, in theory I could just do all of the items that customer is actually buying - but I want to anticipate worst case scenarios as well. 

Also open to anything that maybe MAS does to help with this sort of problem that I've missed? National Account pricing didn't work for our purposes since the billing still needed to go to the customer that received the items.