I am sure the code works fine, however the article implied that this is one situation where you have to use cursors - which are very inefficient if you can do it alternatively in a single query:
>>This code works in SQL Server 2005 and above, because it uses the delete top (N) statement. Although using a cursor is not always a good idea but there are situations where we have to use it.
I am sure the cursor method with copying the data to a temporary table is satisfactory for small sets of data. I was surprised however to see it listed as a featured article in SQL Server Central's daily newsletter. When having to regularly run a query against e.g. 1m+ records that may involve several tables, it helps to know if there are more efficient methods. I thought it was worth pointing to a more efficient method that I came across recently as this is not a situation where we have to use cursors.