Leading comma is nice in SELECT statements because you can comment toggle individual lines. Indenting your code to make it more readable is basically what anyone with room temperature IQ does automatically. A lot of these other tips look like they're designed to deal with SQL design flaws, like how handling nulls isn't well defined in the spec so it's up to each implementation to do whatever it wants.
A lot of databases support trailing commas in select clauses. Which is just as well. I want to scratch my eyes out every time I see someone formatting with comma starting the lines. It's the kind of foolish consistency that is a big part of performative engineering.
Right!? I _physically_ recoil every time I see that. I think that's the clearest example of normalisation of deviance [1] I know. Seems like anyone that enters the industry straight from data instead of moving from a more (software) engineering background gets used to this.
And the arguments in favour are always so weak! - It's easier to comment out lines - Easier to not miss a comma
Those are picked up in seconds by the compiler. And are a tiny help in writing code vs violating a core writing convention from basically every other language.