when do need to use salesforce record type features?
1. Different Page Layout
Use record type to assign different page layout based on user profile. User can see the different field position, required fields, buttons, related object list for the same records for different users (its based on the profile).
2. Different Picklist Value
Configure available values in picklist field depends on the each record types.
3. Assign record type for different profiles
We can set available record type and default record type for each profile.
when don’t need to use salesforce record type features?
1. Use as Type picklist
This is very bad, do you notice once you have record type, when user create new record, they have to select a record type before come to the main screen, so please plan ahead correctly.
2. Page layout usage
Not always need to have record type to differentiate user not see some fields in page layout. Admin can adjust using field level security, so some profiles will NEVER see that field, in page layout, report, etc.
Once have many salesforce record types then it’s more effort require to maintain, so if possible please try to use minimum of record types.
Click Here to view the record type cheat sheet from Salesforce.com