It's hard to name things. There's consumers whose data the system records, by resource I meant the data of the consumer (bulk of the system) and obviously users.

The users are authorized on consumer (a set of consumer + a set of roles or action they can do). We have been able to move the role aspect to app layer very cheaply. User A is doing X say running a report, we know role R is needed for it, we then ask the system run the report for the customers user A has access to it with index on consumer for all resources in system allowing fast query. But if your consumer list is too large the efficiency falls.

We can't make auto groups at system level because adding a group column in resource level and updating would be too expensive. There's no just large grouping. Some users say have access to consumer 1..100K where another has random 100K from 1..1M.