I don't know. I've been building database backed stuff for 25 odd years now, and I've never experienced this Object/Relational Impedance Mismatch that everybody talks about in any of my designs. I sometimes wonder if it's just the approach I take that has ended up dodging that bullet somehow. My initial design is always done in the database. Whether it's a little feature or a green field new project on a blank sheet…
* the fact that the records you can create with SQL are an unbounded combination of every field in every table; in addition, any aggregate or functions applied as well as any renamed fields will further enrich the set of row classes you are able to generate.
* the fact that with (standard) SQL you cannot create anything other than lists of records, whereas objects are directed cyclic graphs
* the fact that objects assume unbounded access to the said directed cyclic graph as if it were in memory, which is a mismatch with optimal SQL querying patterns (the n+1 queries problem)