Generic element v specify element - pros and cons?

I’m thinking in what would be the pro and the cons of creating in DB a generic element instead of a specific one. I’m thinking about scaling the app in future, and trying to start as neat as possible.

Can you friends share a little insight? Please see the example:

Generic
Item element, has a yes/no field for positive/negative

Specific
Create a positive item
Create a negative item

With thousands of users, would it be there any advantage in processing power, disk read/write or app responsiveness if you do a search for a specific “positive” item instead of a item with a “yes” constrain?

If the item value is not fixed (can change yes to know under some rules), I think the only way is to go generic.

So it doesn’t matter?

I think I found one case:

I have an thing magazine, and another book. Each one has a title text field.

If I wanted to search in autocomplete by title, I can only search magazines or books.

If I create a generic thing, with a book or magazine yes/no field, I can search for title for both types of things.

Makes sense?