I think a good indication is "user activity" per day, but it depends what you mean by Big Board. I have a few forums, one with about 1.2M posts and 12K users (this is after pruning). But you could have the same forum and have half the activity depending on how long the forum has been up, so it really doesn't mean much.
For some things the number of posts/users matters most when you have a mod that scans the entire post/user table (as some do). So since we are here talking about big boards as they relate to mods, I guess number of posts and users is most important, depending on what the mod does.
Another way of looking at it is if you have a dedicated server that doesn't have a ton of free processing power based on your forum usage, you have a "big board" for your server.
-vissa
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