Your question was about tables. Yes of course you can find information about authorities in alfresco, there are many apis to find information but direct database access is not recommended.
Values are not duplicated in the prop value table, that's part of the solution in making alfresco perform. And perform it does, you should not need to worry about private implementation details.
How to model your records in alfresco depends upon what you want to do with them. There are several options but they should be driven by your business cases.