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When performing large-scale changes, such as reorganizing roles or reassigning ownership, recalculating sharing rules can be resource-intensive and may affect performance. Deferred Sharing Recalculation allows Salesforce admins to temporarily pause sharing rule calculations during bulk operations. This ensures that the reorganization completes efficiently, and the sharing recalculations are processed after the changes are made.

Option A: Partitioning data using Divisions helps segment data logically but does not address the specific need to optimize sharing recalculations.

Option B: Skinny tables improve query performance for specific data structures but do not mitigate recalculation delays.

Option C (Correct): Deferred Sharing Recalculation ensures minimal performance impact during bulk ownership changes or Role Hierarchy updates.