Scope: managed applications, mobile applications, and ordinary applications.
When you develop a spreadsheet document, for the cells which filling type is Parameter, don't use reference values as parameters. Otherwise, it will require multiple database calls to populate the spreadsheet with the presentations of the reference values.
To reduce database load, it is recommended that you specify value presentations in cell parameters.
The recommendation doesn't apply to the scenario when getting value presentations will also require multiple database calls.
Note that if you get presentations in the query with the Presentation field or the Presentation(<Field name>) function, an implicit connection is established with the object's table. If a field's data type is composite, a connection is established for each data type. This might lead to increased query execution and document generation time. If the number of types is too big, the query will fail since Microsoft SQL Server 2005 cannot support more than 256 tables in one query. For such cases, it is allowed to get presentations for reference values when the spreadsheet document is being generated.
To find the optimal solution how to get value presentations, try different approaches, get empirical data, and use your best judgement.