I propose the following amendment to "... only programming project with no disagreement whatsoever on code formatting is the one you work on alone", to wit:
"... only programming project with no disagreement whatsoever on code formatting is the one you work on alone, or when everyone viewing the code runs it through a code beautifier first".
My answer to tabs vs. spaces, case convention, and pre vs post commas is always to let a computer do tedious, menial, purely rules based work - use a SQL beautifier/formatter. If someone else doesn't like your settings, they can use _their_ settings. None of that matters to the SQL parsing engine, so why should it matter to us?
There's a few out there, of which SQLInform
is a reasonable one, though it doesn't have as many options for list indentation as I'd like. It does handle at least some of the tabs vs. spaces conversions, to however many spaces per tab you prefer!