Sometimes the client application is less suetable for the formatting.

For example I sometimes do the formatting within SQL-server when serving for the Reporting services. Although within the reporting there are plenty of possibilities to do 'presentation', you always need plenty of locations to get this in the code.

So although SSRS should do all presentation functions, I do often shift presentation code to a Stored procedure, for me this makes the code more flexible and cheaper to maintain.

Ben