I recently asked this question: MS SQL share identity seed amongst tables (Many people wondered why)
I have the following layout of a table:
Table: Star
As Cade pointed out, adding a table for each category is manually partitioning the data, without the benefits of the unified access.
There will never be any deletions for millions of rows that happen as fast as dropping a table, without the use of partitions.
Therefore, it seems like using a separate table for each category may be a valid solution. However, since you've stated that some of these categories are kept, and some are deleted, here is a solution:
This way, you will have a finite number of tables, depending on the rate you add categories and the time period where you decide if you want them or not.
Ultimately, for the categories that you keep, you're doubling the work, but the extra work is distributed over time. Inserts to the end of the clustered index may be experienced less by the users than deletes from the middle. However, for those categories that you're not keeping, you're saving tons of time.
Even if you're not technically saving work, perception is often the bigger issue.