I also agree, that you must write SQL code maintainable. But NOT on the way they describe in this article. If you check VB.NET or C# developers, they all write in good maintainable code. If they use SQL, then it is an disaster. I have some good samples:

When you use columns in a select statement, place the comma at firtst. Now you can easely comment a column:

SELECT        ColumnA

           ,      ColumnB

 --        ,      ColumnC

FROM           TABLE1                               WITH (NOLOCK)

WHERE          STATEMENT1              =      @p_PARAMETER

AND              STATEMENT2              =      @l_PARAMETER     

I also places all columnnames on the same place and all signs and parameters. Now you can easily read the code.