>A table has a few million records. In the evolution of some products, additional fields are required. However, only a subset of records would benefit from the new fields. Would you suggest to create a one to one relationship to hold extra field values for a subset of records, or the way SQL Server manages its tables, this would not make any difference to change the structure of the main table to add more fields?
When you say, "only a subset of records would benefit"....are you talking roughly 10%....or 25%.....etc. ?