If you divide the table into several parts, you will need additional joins to get all the columns for one row - it will cost you time.
97 columns are not very, in fact - I saw a path beyond 100.
, - 97 , 97 , .
, :
"" (, XML, VARCHAR(MAX) ..) , → , "" " , -
, , . , "" , . 20% - 80% , .