for the purposes of this forum, I think a big-board is simply a forum that is large enough that it requires special tweaking or considerations due to performance.
I would say guess that would be where a big-board has issues on a single dedicated server -- though i'm sure there are other considerations.
If you are on a VPS or shared account, besides the usual textbook recs, the next step is always going to be get a dedicated server. Once you outgrow that --- well then you have some special considerations to think of that aren't well documented from vbulletin itself. So you need this resource.
now, that's just from the technical standpoint.
arn