in reply to Magical SQL
The advantage is perceived simplification of writing the CGI code (or other front-end code).
In reality it has a tendency to obscure what you are doing, and in particular when the next person comes and needs to debug your code there ends up being a lot of magic going on.
Personally I much prefer mapping a database action (say, insert a newe user record) to a perl subroutine. This adds one level of perl subroutine calls, but makes the code a lot easier to read and understand, and isolates the application code from the database.
Michael
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