Just to clarify what the "who cares" specifically refers to...
A while back I posted how I do updates with stored procs, and someone questioned whether doing a...
SET MyCol1 = COALESCE(@MyCol1,MyCol)
...will add to the transaction log if the value of MyCol1 doesn't actually change. That's what the "who cares" refers to. I thought I was pretty clear before, but just in case...