This is a confusing post (it looks like you are answering a question you aked yourself? did someone remove the thread starter)
anyways, some thoughts on some stuff posted above
First off: Cookies are based on Session, as a result you cannot have cookies w/o session
It takes a lot, a ton, huge amounts of users wo have session variables drag down the servers as long as you aren't storing huge arrays, objects, what not into the session state (something that's a bad idea at any time).. if its some simple strings, you aren't going to drag anything down
"MaxRecords": the SQL statement presented to the database, whether Access or SQL Server, still looks up and passes back all the records asked for, write better SQL and MaxRecords becomes useless, in other words, if you want one record, have your SQL say "give me a single record"
"Server Variables": if you mean Request.ServerVariables, then your statement about them isn't going to boost performance, those values are there on every page request whether you use them or not
"Client validation instead of server".. baaaaad idea, a decent programmer should NEVER totally rely on client side validation as (1) the user can turn javascript off on their client, or (2) its super simple to "go around" the script and post directly to the page
There's only one major thing i see overlooked is: make sure to close ALL objects