Adding custom columns to the systemuser table in Dataverse can negatively impact performance. The system precalculates data from the systemuser table and stores it in memory for fast access. If custom columns are constantly changing, such as with a Flow that updates a column daily, the precalculated data will be flushed and recalculated, causing a performance hit. It is recommended to only add custom columns with static data to the systemuser table. Additionally, N:N relationships with the systemuser table are stored in a separate table and do not impact performance.
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