The way I read your link it sounds like I need to store the data in a particular way in order to run a parent/child query. That is great if I know that I need that query at design time. What happens if I have tens of millions of records and need to run that report on an ad-hoc basis? Where the relationship may or may not be important?
What if I want to sum the "cost of goods sold" one day and the "items per transaction" the next? Does that not require someone to write code more complex than SQL? Because on Oracle a business analyst can open up Toad and run that query.
If I am wrong then it very well may be that the problem is one of the enterprise not being aware.