How many columns are too many for a SQL Server 2005 table?

Question

I have a request to allow a dynamic table to have 1000 columns(randomly selected by my end users). This seems like a bad idea to me. It\'s a customizable table so it will

Answer 1

from SQL2005 documentation:

SQL Server 2005 can have up to two billion tables per database and 1,024 columns per table. (...) The maximum number of bytes per row is 8,060. This restriction is relaxed for tables with varchar, nvarchar, varbinary, or sql_variant columns that cause the total defined table width to exceed 8,060 bytes. The lengths of each one of these columns must still fall within the limit of 8,000 bytes, but their combined widths may exceed the 8,060 byte limit in a table.

what is the functionality of these columns? why not better split them into master table, properties (lookup tables) and values?