Guy Glantser doesn’t pull punches:
Recently, while working with a customer and tuning some queries, we spotted a query that seemed odd. Something about it wasn’t right. After some more investigation, the developer recognized the query as a one generated by Entity-Framework and using the SplitQuery feature. This was new to me. It’s the first time I encountered this feature, so I went to learn about it.
Now that I know what it is and how it works, I can tell you that it’s a terrible feature in most cases. Developers should avoid using it, unless there is a good reason to use it (which I doubt).
I thought based on the title that this was something totally different. Reading what Guy has to say about it, I fully agree.