To demonstrate I use NTILE (4) to distribute the Adventureworks Contact table into 4 groups.
SELECT [ContactID] , [NameStyle] , [Title] , [FirstName] , [MiddleName] , [LastName] , NTILE (4) OVER ( ORDER BY [ContactID] ) As Process FROM [AdventureWorks].[Person].[Contact]
In reality I'm using it to divide a job queue between different paths in a SSIS package, to achieve a level of parallel execution.
I'm sure there are better ways, which I'll blog when I find them.