When does a database become so critical to site performance that it can make up more than the aforementioned percentage?
Once you have optimized the front-end to max, the relative influence of the background content will become much greater.
In addition, very large sites face scalability issues. They may be able to serve one user very quickly, but as the load grows, it becomes slower for everyone. Part of the client part is distributed among users' machines, so it scales very well. But the basic part is shared by all and will become a bottleneck.
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