Are there any rules of thumb to guide me in deciding how to setup my connections to an SQL server in terms of quantity of connections?

If I have say 100 users using a VFP app, accessing SQL server, and the option to use MTS, I might configure it several ways in regards to connections.

1) Each user has a connection which is left open during the life of the application.
2) Each user opens and closes connections as needed.
3) Create a set of MTS objects that maintain their own constant connections to the SQL server, and users make requests of those objects. This would result in all the users requests being funneled through the set of connections used by MTS objects.

The 3rd way seems to make the most sense to me. But then, if I have the option of structuring my MTS objects such that it could be a narrower or wider funnel, how should I choose?

TIA,
Anthony