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I need to create a content type to record training hours recorded by students.
One student CPT will have many training hour records.
If I was building a mysql database I would create 2 tables and relate one to the other by storing the primary key of the student records as a foreign key in the training hours record.
Is this approach the same with ACF and a custom post types and is a their a relationship automatically created between a user and a post when they create a post ?
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Have you read the document and examples – they explain it well [https://www.advancedcustomfields.com/resources/relationship/])
To answer your question – no, WP and ACF does not creates sep tables like you would with SQL – everything is done via posts and post meta.