Not sure how my point and yours are the same. I'm saying never retrieve
large numbers of records at all, just retrieve counts. Your question was
regarding handling large numbers of records in Excel.

Why would you return 200,000 records at all? It won't help the user, who
certainly can't look at 200,000 records. If you want just the possible
sub-filter values for a given group of filters, use "select distinct" to
return just the sub-filter values.