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We are discussion how to best solve calculations comparing (Shoes_Flag in Fact table)
Sum(Shoes_Flag * Sales)
Sum({<Shoes_Flag={1}>} Sales)
when you have 30 M rows and 100 users regarding memory and response time?
Will Section Access affect memory and response time?
Sum({<Shoes_Flag={1}>} Sales) should perform better because the selection is made before the calculation.
For example, if 30% of records are Shoes_Flag=1, only 30% are accumulated
There are multiple questions in your post, these posts are about flag vs. set analysis performance:
Further reading: Performance of Conditional Aggregations