They could, if you wish. OTOH, if there is a child table that has many columns and most parent rows don't have such a child, then you may prefer to keep all those rarely-used columns out of the parent table. But I'd err in favour of the simpler approach (one table, may columns) unless there is a compelling reason (e.g. poor performance) to do otherwise - and unless you can verify that splitting into more tables reduces that problem.
This is very much a trade-off between simplicity on the one hand and performance on the other - there is no one right answer.