Record Id in Axapta

Hi Friends,

We are aware Record id is always unique in Axapta. 

I have a question, If there are one lakh records in my database and if i deleted 100 records will be my deleted RecordId

will be reused for other newly created records.

Reason for the Question: I am developing some registration functionality in Axapta. A new record is getting created when ever i split lines. I doubt whether I can used Max(RecId) function.