EM Design for SO with more than 100 line items

Dear All ,

                  We have a requirement where a client has frequent SO's where line items are more than 100's. Please suggest what is the best way in EM to represent such a OTC scenario.

                     1) Should we have SO as a separate EH and SO line item as separate EH and show the hierarchical view of the same.

                       or

                     2) We present the EH to EH link to client to check for all the line items of that SO such that EH are at SO line item level ?

Thanks,

Shubh.