I don't write SQL like that. He has a good point about using a line for each and/or condition in the where clause and starting with either one (easier to remove). But I don't think all queries should be written in several lines. If a query is simple enough (e.g. no aggregation, group by, having and at maximum one where condition and few fields to select), it can be written in one line, like: SELECT field FROM table W…
select blah, blha, blah
from dual
where ...
I find that even for short ones, lines quickly get very long and illegiable if you're shmushing them all onto one line.