Sorry guys, I didn't mean to offend anyone.
rexrainbow, I will try to explain in simple words:
refactoring has nothing to do with "optimization for speed". Generally it is about a structure of code, it is when you move some parts of code to other parts, making the code more clean, but keeping the execution speed the same. For example, you work on something for a week and suddenly see that you have one huge class and many other small classes. Then you realize, that this class wants to do too much! After that you analyze this class and see if there are more than one entities (like topics, themes) to it. If you see, that there are 5 "topics", you split it to 5 different classes. This is an anti pattern, which is called "God object" in programming. There are many other "anti patterns", for example "Feature envy class", is when you have two classes and one of them uses too much features of another one. It is a sign for you that you probably should move some features from the second to the first one.
You can read more here: en.wikipedia.org/wiki/Code_refactoring
Here is a page about "God object": en.wikipedia.org/wiki/God_object
So I thought something similar can happen to Event Sheets, because those are lists of logic entities, which is very similar to code files in many senses and when you create big games with 25 Event Sheets, with 100 groups and 200 functions, there is something to refactor too. Or is there?