Groups are used to organize code sections within an event sheet, includes are used to reduce the amount of events needed for a project.
Includes are reusable event sheets, they exist only one time while used in several other event sheets. This reduces the file size on disk as well as it reduces the effort needed, when you have to change or correct something in those sheets. You only need to do it once, it is then corrected for all sheets, where those changed ones are included.
Example
You have three layouts, and the player's sprite is always controlled the same way on all of them.
Organized in groups it will look like:
Layout 1
-group player control
--event
--event
--event
-other events
Layout 2
-group player control
--event
--event
--event
-other events
Layout 3
-group player control
--event
--event
--event
-other events
Organized with includes it will look like:
sheet player control
-event
-event
-event
Layout 1
-reference to player control sheet
-other events
Layout 2
-reference to player control sheet
-other events
Layout 3
-reference to player control sheet
-other events
Now you need to change an event of the player control.
Working with groups:
Layout 1
-group player control
--event
--event <- You change this event
--event
-other events
Layout 2
-group player control
--event
--event <- You change this event
--event
-other events
Layout 3
-group player control
--event
--event <- You change this event
--event
-other events
Working with includes:
sheet player control
-event
-event <- You change this event
-event
Obviously there's an advantage over groups. In short:
-Whenever there is a set of events that will be used in more than one layout the same way, use a seperate event sheet and include it.
-Whenever you need more overview, or have alternating sets of events that may be switched, within an event sheet, use groups.