PARTITION or sEPERATE tABLE ISSUE

[hrishi patil]

HI,
I am designing database for fleet management system.
I will be getting n numbers of records every 3 seconds.so obviously there will be millions of record in my table (where I am going to store current Information of vehicle in current_location table) .Here performance is an BIG issue.
So to solve this I got an an following suggestion.
1>Create an septate table for each vehicle.
Here a table will be created at a run time as as soon as I click on create new table.And all the data releted to perticular table will be inserted and retrive from that perticular table
2>Go for partition

CAn u please tell me
1>whwt is difference between this abhove points.(partition/ create table when at run time recqured and put all relevent data AND Sharding)
2>which is best.And Why
3>My sencere question
Till what number of record my performance wont get heated .There may be something that till 50000 or something number of record my sql operate well and after that it performance is heated.
4>Any other solution

I am using ASP.NET with my sql.