The timer file is /etc/enigma2/timers.xml . The file size, of course, depends on how many timers there are at the moment.
The setting "menu / setup / recordings, playback & timeshift / recording & playback / remove completed timers after (days)" controls how many days the finished are kept before they are automatically deleted. I think the optional duplicate recordings prevention in the autotimers check the finished timers to decide if a timer will be skipped as duplicate.