Because T-SQL is a declarative and domain specific language (SQL Server), it leads to code that's easy to hold in one's head. However, one area where it has a disadvantage is reusability and extensibility. We can use things like views, user defined functions, and sub-procedure calls as a code base for reuse across the database development team, but that tends to have a significant impact on performance - much more so than other programming languages like C++ or C#. Often times I feel like T-SQL could benefit from something like #include directives.
"Do not seek to follow in the footsteps of the wise. Instead, seek what they sought." - Matsuo Basho