I've been searching for general guidance on this question and can't seem to find it. I understand that checkbox sets result in multi-line text fields with a different value on each line corresponding to the value of each box checked. This seems like an alternative way of handling a simple one-to-many relationship, since the record has multiple values in the text field with the checkbox mask.
My question is what are the drawbacks to using a checkbox/multi-line field versus setting up a secondary table and a one-to-many relationship between the primary and secondary table. The secondary table would only have three fields: a primary key, a foreign key to the primary table, and the text field.
It seems like the checkbox method is simpler, but are their drawbacks when it comes to sorting, searching, creating summary reports, charts, or something else I haven't thought of yet?