Estimated MSDN application: Indicates whether SQL Server uses the column as a ROWGUID. You can set this value to "Yes" only for a unique identity column.
This does not tell me why I would enable or disable.
Setting the column as a ROWGUID tells SQL Server that this row will be used as a GUID. By default, SQL Server will set the default value for the NewID () string, which will generate the GUID.
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