I think one should keep an open mind. For example, in a recent message to me Fabio Lunardon used the following:

SELECT cFromIP ;
	,	cPortProt ;
	,	cToPDom ;
	,	cToFDom ;
	,	COUNT(*) counts ;
INTO CURSOR GpTest1 ;
		FROM Logs1;
		GROUP BY 1,2,3,4

I don't know if Fabio purposely wanted tabs expanded out to 8 characters but that's not what's interesting here. I'd never before considered putting the comma for a list extension at the START of a new line, but it's thematic in the same way as:

* This

m.lcSomeVariable = "SomeLongStringOrFunction1" ;
  + "SomeLongStringOrFunction2" ;
  + "SomeLongStringOrFunction3" ...

* is preferable to

m.lcSomeVariable = "SomeLongStringOrFunction1" + ;
  "SomeLongStringOrFunction2" + ;
  "SomeLongStringOrFunction3" ...