In my experience, if you do not use foreign keys in the database, then in the end (assuming the database is relatively large and heavily used), you will get orphaned records. It can happen in different ways, but it always happens.
If you specified correctly, there should be no performance benefits for foreign keys.
So, the question is, does the potential cost / cost / support cost / financial cost of having orphaned entries in your database outperform development and testing?
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