For my SQL queries, I usually do the following for SELECT statements:
SELECT ...
FROM table t
WHERE 1=1
AND t.[column1] = @param1
AND t.[column2] = @para
This has no performance impact, but there the SQL text looks like it has been mangled by a SQL injection attack. The '1=1' trick appears in many sql injection based attacks. You just run the risk that some customer of yours someday deploys a 'black box' that monitors SQL traffic and you'll find your app flagged as 'hacked'. Also source code analyzers may flag this. Its a long long shot, of course, but something worth putting into the balance.