>In that case MSSQL (or any) will never win from native DML on performance, will it ?

I don't see where you're going. The issue is not with SQL Server but with SQL in general. Paging requires that you take a subset of a sequence of rows. In a relational database, the rows of a table are not stored in a specific order. You can't rely on the row being in a physical location. It can be moved depending on the manipulation that is occuring to it.

-Mike