I wrote a program and it can create about up to 22,000 in Unix and 31,000 in Windows. If I need only a few hundreds or a few thousands then I wouldn't ask.
I am writing a geocities-like program, but do not use relational database to keep tracks of members, just plain files and folders. if the directory limitation stop me from signing the 22,001th members then I would consider using relational database then. cheer
kevin