SQL Server and all relational databases aren't much more than glorified file handlers. If you accept them as that, then you'll see the falacy [sic] of trying to do things like inheritence [sic] and the wad of other stuff people think it should do. SQL is not a full fledged language nor should it be. It's a simple file handling language. Tables are really nothing more than files with lines (rows) and fields (columns). It's a very simple thing... why do people keep trying to make it more complex?
--Relational Model Advantages,SQLServer Central
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