I'll go along with the idea that if you've done a really good middle tier, you don't care as much about the column names. Or at least they are all in one place. I'm not sure that holds true - what about reporting, how many reports go through the business layer and not directly to the tables (Crytal Reports, etc)?
One other point - if you're truly working with a middle tier component, then why even worry about Hungarian, since only the middle tier developers will see them? Is it worth the effort then?
Im not complaining about your comments - I appreciate your contribution to the discussion!
Andy