I'm uncertain as to the problem you are trying to solve (as Tanner mentioned). However, were I trying to do this on SQL, to avoid blocking issues and to allow the increment/decrement to function without interfering with one another, I'd probably use a SQL Service Broker queue.
If you reference my LinkedIn article on SSB queue performance, it's pretty good. I got over a million throughput per hour on my laptop with a single thread. You could easily push an XML object through with either a 1 or -1 and have the downstream activation procedure perform an "add" to a counter. You can then make that run as fast as you want to scale it.
This will NOT be any faster at low speeds than using a global temp table or dedicated table directly, but once you start moving up in speed you can scale the solution without blocking issues.