I use numerous Value Lists in my solution and I am trying to simplify my database schema and hopefully streamline the creation and running of reports. Unless the values in a Value List based on a different Table in the solution can be added or changed, it would seem that linking to a value list record by storing the PK from the Value List table is not necessary and reporting and other functions would be simpler if fewer tables were related in a solution. If there was ever a need to change data that had been "looked up" via a Value List and stored in the target table rather than an ID to a related table, I am assuming the preferred approach would be to just perform a group replace on the field that needs to be modified than create all the extra table occurrences in the data schema and complexities when creating and running reports. AS this is a BOG picture perspective, making the right decision on the front end will no doubt save countless hours.
Thanks for any thoughts based on experience in best practices with FileMaker 17.