ta.bu.shi.da.yu (6/17/2009)
I'm curious where it speaks about rounding in the linked article... I couldn't see it anywhere. It just says the default for the precision and the scale!
True, you would have to click through links at the bottom of the article to get to this page that discusses rounding:
http://msdn.microsoft.com/en-us/library/ms191530.aspx#_decimal