Good design: 2 tables with a foreign key to the same primary key?

I would merge the tables as you suggested. This based on the assumption that the fields will always be the same for both. Use a descriminator (type) to tell them part.

You have the same fields, but they "point" (through foreign keys) to different tables, so you can't just merge them into a single field. What you'll end-up with is a CHECK that allows one field or the other to contain a non-NULL value, based on the type field.

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