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This is simply not true, lots of tools are able to tell you exactly which line of code is responsible for which query.

Such as? Using ASP.NET and NHibernate, I've not seen any way to do this other than old fashioned log statements and guesswork.

Worth every penny. You get full stack traces and line numbers automatically with each query.

Not sure about .net since I don't use it but for ruby there are a lot of monitoring services that do this (skylight.io, newrelic etc).