One of the projects we are working on, we noticed that the logical SQL filter 'FETCH FIRST XXX ROWS ONLY' was causing a large drag on performance (40-50%) because of the way the the rownum filter was being applied.
We wanted to remove this from applying and didn't really find any clear documentation on how to prevent this. The workaround we went for was removing the ROWNUM_LIMIT_SUPPORTED flag in the DB options.
Do consider why you are removing this if you are - but if you need to, this should work. You'll need to do this for all databases
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