The Common.cpp sample program does not take advantage of the ODBC Extended SQL syntax. Rather, it employs a series of views and procedures to hide statements and functions that are not common to both Oracle and SQL Server. This program, although written using ODBC, is intended to show how an application programmer can easily overcome any apparent hurdles when trying to write one common program.
These techniques and strategies are best employed in a non-ODBC development environment. If you are using ODBC, consider using the ODBC Extended SQL syntax to overcome any syntactical differences between Oracle and SQL Server.