Think of it this way
You have 4 webservers and a bunch of windows apps which use the same SQL code
Now you realized there is a small problem with the SQl code
so do you rather......
change the proc in 1 place
or
push the code to all the webservers, reinstall all the desktop apps(clickonce might help) on all the windows boxes
I prefer stored procs
It is also easier to do performance testing against a proc, put it in query analyzer
set statistics io/time on
set showplan_text on and voila
no need to run profiler to see exactly what is being called
just my 2 cents
