Interesting debate,
Personally my logbook contains columns for both day and night t/o's and lands which I do record.
Just as an aside am I right in saying that if the safety pilot is carried he/she is required to have the same ratings as the guy/girl he is SP for? Or is it the case he must hold sufficient ratings in order to act as PIC for the conditions being flown in. ie if Simulated IF he must hold the aircraft rating plus IR/IMC?
Cheers