 <p>I think it depends on how if/how you plan to expand upon your data model. For instance, what if you decided that you not only want to have User Events, but also, Account Events, or Login Events, and User, Accounts, and Logins are all different types of entities, but they share some Events. In that case, you would might want a normalized database model:</p> <ul> <li>Users (Id int, Name varchar)</li> <li>Accounts (Id int, Name varchar)</li> <li>Logins (Id int, Name varchar)</li> <li>Events (Id int, Name varchar)</li> <li>UserEvents (UserId int, EventId int)</li> <li>AccountEvents (AccountId int, EventId int)</li> <li>LoginEvents (LoginId int, EventId int)</li> </ul>