There is no place for NULLs in the relational model of data.
Relational theory has very little answers to "what is the best
database design".
It also has very little to say about that thing that you call
"relationships". (E/R modeling was invented only a couple of years
after the relational model was.)
The logical structure of your data, expressed in relational terms,
seems to be :
VAR RELATION {USERID, <attribute names for user properties here>} USER
KEY {USERID};
VAR RELATION {USERID, <attribute names for customer properties here>}
CUSTOMER KEY {USERID};
CONSTRAINT ALL_CUSTOMERS_ARE_USERS CUSTOMER{USERID} SUBSETOF
USER{USERID};
This covers what you have told us about the problem.