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The UserData table in SharePoint has 201 fields but is designed for a special purpose.
Normal tables should not be this wide in my opinion.
You could probably normalize some more. And read some posts on the web about table optimization.
It is hard to say without knowing a little bit more.
I'm in a similar position. Yes, there truly is a situation where a normalized table has, like in my case, about 90, columns: a work flow application that tracks many states that a case can have in addition to variable attributes to each state. So as each case (represented by the record) progresses, eventually all columns are filled in for that case. Now in my situation there are 3 logical groupings (15 cols + 10 cols + 65 cols). So do I keep it in one table (index is CaseID), or do I split into 3 tables connected by one-to-one relationship?