>>No.
>>SET DELETED ON.
>>if the cancelled records don't overcome 20%,
>>an index it slow down the execution and it uselessly consumes resources
>
>Ok, let me get this straight.
>SET DELETED ON
>and no index.
>
>Correct?
>
>We found, that setting SET DELETED OFF makes queries to run 10 times faster. We don't have deleted records.

Of course.
But are you sure that the application can live without delete something ?