One interesting feature of SQL server is the sql_variant type. It's fully supported in .NET and quite easy to use. The advantages is you don't need to create StringValue, IntValue, etc... columns, just one Value column that can contain all the simple types.

This very specific type favors the EAV option, IMHO.

It has some drawbacks though (sorting, distinct selects, etc...). So if you want to use it, make sure you read all the documentation and understand its limit.