Not sure if article saying something too deep for me to comprehend or too trivial not to be obvious to me.
However, as a data engineer I've been at some companies that treat SQL differently and seen bad practices that I believe the article is addressing, like putting SQL statements as stored procedures or materialized views instead of in git.
But store procedures give you a single place to call SQL. If there is a procedure that does a standard calculation used by 5 reports then put it in a function or a stored procedure and have every report call that procedure / function.