>Client-side uses .NET Data Objects to process and update data. However, server-side uses ExecScalar() to execute Dynamic SQL to process and update data. My concern in client-side methodology is the data integrity which is possible specially if there are a hundred users simultaneously using the system. Server-side maybe is a little bit slower but I do think that it's safer because the server does the locking and queuing of sql statements to be executed.
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>What do you think is safer methodology in updating and processing data?

I'll be interested in your results. I tend to use one or the other or even a combination of the two....(i know crazy, but it depends on the requirements and how much control I have on the backend)