The primary benefit of this module is the ability to express SQL syntax in a Perlish way. This makes for handy shortcuts for 'WHERE' clauses, as well as inserts and updates.
However, the module does too much beyond this-- It has a number of functions which are simply wrappers around DBI calls, adding needless complexity. While this module is handy for quickie "INSERT" and "UPDATE" statements, I find SQL::Abstract is a cleaner, simpler alternative. SQL::Abstract focuses soley on generating SQL syntax from Perl syntax. This gives you more control of your interaction with DBI, and makes for code that is easier to debug.