Hi ChaitanyaKiran-2787,
It may depend on what columns you have. It's all in the cost of the variable array's offset values. If the large majority of your NULLable records are at the end, then SQL Server doesn't need to completely populate the variable block array (which saves 2 bytes per column). If you have a table where 36 columns are NULLable and generally they are NULL, then defining those columns at the end of the row can save you space.
Please refer to Column order doesn’t matter… generally, but – IT DEPENDS and Does the order of columns in a table's definition matter which might be helpful.
Best Regards,
Amelia
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