In my career I have used hundreds of tables with more than a 100 columns. In both Excel and SPSS.
Perhaps not common, certainly not on a small device, but not as ridiculous as it sounds.
In projects where I needed tables with more columns than a screen would allow, I have used two different approaches.
1. B4XTable, but multiple B4XPages each with a B4XTable, then synchronize vertical up and down, so rows appear in the same place
in each B4XPage.
2. A custom-made table, lines drawn with B4XCanvas, cells are B4XViews (panels). This approach takes a little more time to do
But the end result is exactly what you want and no SQL reference is needed. If it would be useful, I can send you the App with my custom table.