"Date/Time values are approximate numerics"
He seems to be labouring under the delusion that datetime values are stored as floating point values. Which BOL clearly states is not the case. And a little experimentation shows is not the case:
SELECT CAST(SUBSTRING(CAST(GETDATE() AS binary(8)), 1, 4) AS int) AS days,
CAST(SUBSTRING(CAST(GETDATE() AS binary(8)), 5, 4) AS int) AS ticks
(Hmm, that's almost identical to Kalen's treatment in Inside SQL Server 2000 p229)
Edit: I'm always forgetting which languages' substring function use start, end and which ones are start, length 
Edited by - Arnold Fribble on 05/02/2003 11:57:32