I built such a merchant system handing out BIP32 addresses. 

The gap size problem does not arise there since such a system has to have an extra database keeping track of requests, so there is no added cost of storing the key coordinates used by them. A scan is not needed the keys can be accessed at random order.

Tamas Blummer
http://bitsofproof.com

On 23.04.2014, at 21:00, Tier Nolan <tier.nolan@gmail.com> wrote:

On Wed, Apr 23, 2014 at 7:46 PM, Pavol Rusnak <stick@gk2.sk> wrote:

> Setting the gap limit to high is just a small extra cost in that case.

Not if you have 100 accounts on 10 different devices.

I meant for a merchant with a server that is handing out hundreds of addresses.
 
The point is to have a single system that is compatible over a large number of systems.