The document discusses the entity-attribute-value (EAV) data model used in Magento. In an EAV model, attributes are stored in a separate table from the core entity/object table. Each row contains the entity ID, attribute name, and attribute value. This provides flexibility but can result in inefficient queries. Solutions like using a pivot table to normalize the data are discussed. The EAV model works best for scenarios where flexibility and scalability are prioritized over query performance.