Odoo is the world's easiest all-in-one management software.
It includes hundreds of business apps:
- CRM
- e-Commerce
- Accounting
- Inventory
- PoS
- Project management
- MRP
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The question should be how many records can be stored in a Postgre DB?
It depends on your server or computer disk, and also depending on the processor, memory, etc, it will go faster or slower.
So, it's not related to Odoo, but to your machine.
About scalability, it's easy to create new modules, and it's open source, so everything can be changed. I'd say it is really scalable.