MS CRM Dynamics has a concept where a single field can represent more than one entity type. There are two fields in where this can be seen. The Customer field, where a Customer can represent the selection of either an Account or a Contact record. The other field is the Owner field, where the Owner can be either a User or a Team.
This is a great approach unless your business only deals with Accounts as customers, or only deals with Contacts as Customers. From the users perspective this can add confusion and be very frustrating. The Customer field will attempt to automatically resolve against both the Contacts and Accounts when you type directly into the field in MS CRM Dynamics. Furthermore, when you launch a lookup, you are presented with the ability to toggle between Accounts and Contacts which can lead to data integrity issues in MS CRM Dynamics.
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Thanks to CRM - TEAM copied from their blog :)