A database?
Looks like a spreadsheet to me. OK at 2.99 you can't expect a lot but spreadsheet=database is a dumbing down too far.
When the iPad was first launched it was very much considered to be a device for content consumption, rather than a proper computer that could be used for work. Apps like Bento show that the iPad is, in fact, a very practical work tool. Bento 4 iPad app screenshot Choose a template... There’s been an iOS version of the …
I'm not sure about this version, but previously Bento used the SQLite database. SQLite is very capable at the hundreds of thousands of rows level, and supports most SQL commands, foreign keys, triggers, transactions, etc.
In the past I have been able to use Bento to cobble together a couple of simple solutions, and then have used a text editor on the Bento file to edit the created DDL to polish table structures. FiileMaker have gone out of their way to cripple Bento to protect sales of their FileMaker Pro product, so it is possible that they may have closed that back-door.
I *think* it allows you to use templates of forms / views to do things like - in the screenshot - a home inventory. I'm guessing that it's a simple records-based db on the back-end. The "spreadsheet" view - also guessing - is just a display of select fields from the records.
Don't own a Mac so can't say for sure... maybe someone who does could chime in here... :(