Long time creating execution plan on wide table

Question

When executing a select on a wide table, with a column set and sparse columns, it always takes 12 seconds or longer to create the execution plan, even on an empty
table. We used the database option ‘SET
PARAMETERIZATION FORCED’ but it does not resolve the issue. We also tried ‘INDEXED
VIEWS’ and ‘FILTERED INDEXES’
without success. A covering index resolves the problem but this cannot be implemented as a general solution. We tested this on SQL Server 2008, 2008 R8, 2012 and 2014.
The following queries (with their actual execution plans included in picture) all experience the problem:
SELECT
TOP (1)
  [ISN], [TIMESTAMP], [FIRMEN_NR], [SATZART], [TAB_SPERR_KZ],
[DATUM_AEND], [UHRZEIT_AEND], [LFDNR],
  [BEARBEITER], [STEUERUNG], [UMSATZSCHLUESSEL], [US_W_S_KZ],
[US_G_L_KZ], [VL_KZ], [RABATT_KZ],
  [INPUT_KZ], [ZAST_PFLICHTIGER_US], [BEWEG_SCHL1_1], [BEWEG_SCHL1_2],
[BEWEG_SCHL1_3], [BEWEG_SCHL1_4],
[BEWEG_SCHL1_5], [BEWEG_SCHL2_1], [BEWEG_SCHL2_2], [BEWEG_SCHL2_3], [BEWEG_SCHL2_4],
[BEWEG_SCHL2_5],
  [WERT_KZ_1], [WERT_KZ_2], [WERT_KZ_3], [WERT_KZ_4], [WERT_KZ_5],
[PREIS_KZ_1], [PREIS_KZ_2], [PREIS_KZ_3],
  [PREIS_KZ_4], [PREIS_KZ_5], [US_BEZ_1],
[US_BEZ_2], [US_BEZ_3], [US_BEZ2_1], [US_BEZ2_2], [US_BEZ2_3],
  [GEGEN_KONTO], [EIN_AUSZAHLUNGS_KZ], [ABR_DRUCK_KZ], [UPFRONT_FEE],
[LARG]
FROM [IAM800_A]
WHERE [IAM880_KEY1_N3]
= 0x3033383830303532
ORDER
BY [ISN] ASC
SELECT
-- now without TOP (1)
  [ISN], [TIMESTAMP], [FIRMEN_NR], [SATZART], [TAB_SPERR_KZ],
[DATUM_AEND], [UHRZEIT_AEND], [LFDNR],
  [BEARBEITER], [STEUERUNG], [UMSATZSCHLUESSEL], [US_W_S_KZ],
[US_G_L_KZ], [VL_KZ], [RABATT_KZ],
  [INPUT_KZ], [ZAST_PFLICHTIGER_US], [BEWEG_SCHL1_1], [BEWEG_SCHL1_2],
[BEWEG_SCHL1_3], [BEWEG_SCHL1_4],
[BEWEG_SCHL1_5], [BEWEG_SCHL2_1], [BEWEG_SCHL2_2], [BEWEG_SCHL2_3], [BEWEG_SCHL2_4],
[BEWEG_SCHL2_5],
  [WERT_KZ_1], [WERT_KZ_2], [WERT_KZ_3], [WERT_KZ_4], [WERT_KZ_5],
[PREIS_KZ_1], [PREIS_KZ_2], [PREIS_KZ_3],
  [PREIS_KZ_4], [PREIS_KZ_5], [US_BEZ_1],
[US_BEZ_2], [US_BEZ_3], [US_BEZ2_1], [US_BEZ2_2], [US_BEZ2_3],
  [GEGEN_KONTO], [EIN_AUSZAHLUNGS_KZ], [ABR_DRUCK_KZ], [UPFRONT_FEE],
[LARG]
FROM [IAM800_A]
WHERE [IAM880_KEY1_N3]
= 0x3033383830303532
ORDER
BY [ISN] ASC
SELECT [ISN], [FIRMEN_NR]
FROM [IAM800_A]
WHERE [IAM880_KEY1_N3]
= 0x3033383830303532
ORDER
BY [ISN] ASC
Execution plans for above queries:

Answer 1

Sorry my mistake. As these definitions fit within the size of a reply, I am posting them directly.
Do note the use of a filegroup.
PRINT 'Adding indexes to table [dbo].[IAM800_A]...'
GO
SET ANSI_NULLS              ON
SET ANSI_PADDING            ON
SET ANSI_WARNINGS           ON
SET ARITHABORT              ON
SET CONCAT_NULL_YIELDS_NULL ON
SET NUMERIC_ROUNDABORT      OFF
SET QUOTED_IDENTIFIER       ON
GO
-- Primary Key (ISN)
ALTER TABLE [dbo].[IAM800_A] ADD CONSTRAINT [IAM800_A:ISN]
  PRIMARY KEY CLUSTERED ( [ISN] )
  ON [FG001_Data]
GO
-- Non-Clustered Indexes (Descriptors)
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM505-KEY1]
  ON [dbo].[IAM800_A] ( [IAM505_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM810-KEY1]
  ON [dbo].[IAM800_A] ( [IAM810_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM820-KEY1]
  ON [dbo].[IAM800_A] ( [IAM820_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM830-KEY1]
  ON [dbo].[IAM800_A] ( [IAM830_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM835-KEY1]
  ON [dbo].[IAM800_A] ( [IAM835_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM840-KEY1]
  ON [dbo].[IAM800_A] ( [IAM840_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM841-KEY1-ALT]
  ON [dbo].[IAM800_A] ( [IAM841_KEY1_ALT], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM842-KEY1]
  ON [dbo].[IAM800_A] ( [IAM842_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM843-KEY1]
  ON [dbo].[IAM800_A] ( [IAM843_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM845-KEY1]
  ON [dbo].[IAM800_A] ( [IAM845_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM850-KEY1]
  ON [dbo].[IAM800_A] ( [IAM850_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM860-KEY1]
  ON [dbo].[IAM800_A] ( [IAM860_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM870-KEY1]
  ON [dbo].[IAM800_A] ( [IAM870_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM875-KEY1]
  ON [dbo].[IAM800_A] ( [IAM875_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM880-KEY1-N3]
  ON [dbo].[IAM800_A] ( [IAM880_KEY1_N3], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM885-KEY1]
  ON [dbo].[IAM800_A] ( [IAM885_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM899-KEY1]
  ON [dbo].[IAM800_A] ( [IAM899_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM899-KEY2]
  ON [dbo].[IAM800_A] ( [IAM899_KEY2], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM899-KEY3]
  ON [dbo].[IAM800_A] ( [IAM899_KEY3], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM800-KEY1]
  ON [dbo].[IAM800_A] ( [IAM800_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM841-KEY1]
  ON [dbo].[IAM800_A] ( [IAM841_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM886-KEY1]
  ON [dbo].[IAM800_A] ( [IAM886_KEY1], [ISN] )
  ON [FG002_Index]
GO
CREATE UNIQUE NONCLUSTERED INDEX [IAM800_A:SUPER-DESCRIPTOR:IAM876-KEY1]
  ON [dbo].[IAM800_A] ( [IAM876_KEY1], [ISN] )
  ON [FG002_Index]
GO