Explanation
The consultant should recommend to develop a performance testing strategy, identify areas that may impact governor limits, and log a case with Salesforce Support to increase limits as three steps to prepare for the large increase in users accessing the system at any one time. Developing a performance testing strategy means creating and executing tests that measure how the system performs under different scenarios and conditions, such as load testing or stress testing. Developing a performance testing strategy can help evaluate the system's reliability, scalability, and responsiveness when faced with high user demand. Identifying areas that may impact governor limits means finding and analyzing the code or processes that may consume excessive system resources or exceed the predefined limits set by Salesforce, such as CPU time limit or SOQL query.