Last night during the meeting, during the discussion on User Defined Types in SQL Server 2005, I side-tracked the conversation a bit and dropped the "Type versus Relation" bomb on what was basically a crowd of developers. Boy, you should have seen the expressions on the developers in the group, you would have thought I grew horns and became the devil himself. If you were not there, DavidM has a great post on the subject
4 Developers and a DBA or "Just a couple of tables". It is must reading for all developers who plan to spend time down in the data tier.