The magic behind LINQ is that it's a query layer on top of a backing data store. When it first came out, you'd see data providers written against twitter, file system and everything like that.
Then entity framework & nhibernate linq provider came out. It was great, hid a lot of details from user, brought static type checking to otherwise very hard to "verify" sql. You'd now think in terms of objects, and not tables.
Linq compiler compiled the whole query into a AST, which you could then convert to a backing query your data store could understand.
To date, I still think Linq was great. I was indifferent to the "sqlized linq", but i liked the lambda quite a lot. It was a nice abstraction and a pretty good language to write queries on.
Disclaimer: I worked on NHibernate Linq integration ~10 years ago.