A & D

A. System user with no role:
✅ Correct because:

No role means no sharing calculations needed
Most performant option for large data volumes
Minimizes impact on org-wide sharing calculations
Can be reassigned later without cascading sharing recalculations

B. System user with lowest-level role:
❌ Not recommended because:

Still triggers sharing calculations
Records would need to roll up through hierarchy
Creates unnecessary processing overhead
No benefit over having no role

C. VP of Sales ownership:
❌ Not recommended because:

High position in role hierarchy means extensive sharing calculations
Would impact performance significantly
Inappropriate from a business perspective
Creates unnecessary complexity in sharing model

D. System user with highest-level role:
✅ Correct because:

If a role is required, highest level minimizes roll-up calculations
Better performance than mid-level roles
Reduces sharing calculation complexity
Second-best option if no-role user isn't possible

The correct answers are A and D.
Key considerations:

Sharing calculation overhead is a major performance factor
Role hierarchy position affects calculation complexity
System users are preferred for bulk loads
Initial ownership can be changed later

Best practices for implementation:

Use system user without role when possible (Option A)
If role required, use highest level (Option D)
Plan for eventual ownership reassignment
Consider batch processing for later ownership updates
Document approach for future reference...