I know I am a little late here but, Great article Gus.
FYI - the to Celko's article (http://www.intelligententerprise.com/001020/celko.jhtml.) is broke 😉
"I cant stress enough the importance of switching from a sequential files mindset to set-based thinking. After you make the switch, you can spend your time tuning and optimizing your queries instead of maintaining lengthy, poor-performing code."-- Itzik Ben-Gan 2001