Understanding SQL Server Compatibility Levels

I recently had a colleague, Robert,  stop by my desk and with a question about the compatibility level of a database.  Essentially, he was interested in upgrading a database’s compatibility level but at the same time have the ability to down grade it if issues were found. Robert had a concern that if we had to downgrade, this action would impact the database internal structure or version.

I know that this is an old topic since I found a post from by Jonathan Kehayias (B|T) that talks about the exact same thing, but I think that it’s worth repeating. Paul Randal (B|T) also has one here.

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