Another approach is to create an association table that contains columns for each potential resource type. In your example, each of the two existing owner types has their own table (which means you have something to reference). If this will always be the case you can have something like this:
CREATE TABLE dbo.Group
(
ID int NOT NULL,
Name varchar(50) NOT NULL
)
CREATE TABLE dbo.User
(
ID int NOT NULL,
Name varchar(50) NOT NULL
)
CREATE TABLE dbo.Ticket
(
ID int NOT NULL,
Owner_ID int NOT NULL,
Subject varchar(50) NULL
)
CREATE TABLE dbo.Owner
(
ID int NOT NULL,
User_ID int NULL,
Group_ID int NULL,
{{AdditionalEntity_ID}} int NOT NULL
)
With this solution, you would continue to add new columns as you add new entities to the database and you would delete and recreate the foreign key constraint pattern shown by @Nathan Skerl. This solution is very similar to @Nathan Skerl but looks different (up to preference).
If you are not going to have a new Table for each new Owner type then maybe it would be good to include an owner_type instead of a foreign key column for each potential Owner:
CREATE TABLE dbo.Group
(
ID int NOT NULL,
Name varchar(50) NOT NULL
)
CREATE TABLE dbo.User
(
ID int NOT NULL,
Name varchar(50) NOT NULL
)
CREATE TABLE dbo.Ticket
(
ID int NOT NULL,
Owner_ID int NOT NULL,
Owner_Type string NOT NULL, -- In our example, this would be "User" or "Group"
Subject varchar(50) NULL
)
With the above method, you could add as many Owner Types as you want. Owner_ID would not have a foreign key constraint but would be used as a reference to the other tables. The downside is that you would have to look at the table to see what the owner types there are since it isn't immediately obvious based upon the schema. I would only suggest this if you don't know the owner types beforehand and they won't be linking to other tables. If you do know the owner types beforehand, I would go with a solution like @Nathan Skerl.
Sorry if I got some SQL wrong, I just threw this together.