in my work, we are going to build a new system for reservation Sports Reservation . but we are facing a problem in the decision of the technique we have to use. This system will be developed on a SharePoint 2016, but we don't know what is the best in performance. External Database or SharePoint List. Notes: This system will include a lot of transaction and relationship
3 Answers
Per my knowledge, OOB SharePoint list don't support transaction, and I think below official guideline should clear your concerns.
https://learn.microsoft.com/en-us/previous-versions/msp-n-p/ff798319(v=pandp.10)

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There's really not enough information supplied about your project... such as what is the client? (SharePoint or an app external to SharePoint), etc.
This system will include a lot of transaction and relationship
From what you have provided, it sounds like an external database is the best choice, and then have a SharePoint App or web part that accesses that external data.

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You can go for hybrid application model ,instead of keeping data in list you can keep in SQL or any other database ,more over when you are using SharePoint 2016 you can explore it as Microsoft introduced it's hybrid architecture in SharePoint 2016.

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