What would happen if a parent table was referenced by hundreds of child tables, such as for a date dimension table? Deleting or updating a row in the parent table would create a query plan with at least one join per incoming foreign key reference. Creating a query plan for that statement is equivalent to creating a query plan for a query containing hundreds or even thousands of joins. That query plan could take a long time to compile or could even time out. For example, I created a simple query with 2500 joins and it still hadn’t finished compiling after 15 minutes. That’s why I assume a table is limited to 253 incoming foreign key references in SQL Server 2014.
That restriction won’t be hit often but could be pretty inconvenient to work around. The referential integrity operator introduced with compatibility level 130 raises the limit from 253 to 10000. All of the joins are collapsed into a single operator which can reduce compile time and avoid errors.
There’s some really good information in this post, and Joe has mixed feelings on the concept.