In Drupal 7, as it supports different databases, modules which run queries containing date conversions and comparisons (Views, Date and others) face with bugs connected to different SQL syntax (partially I see a number of problems with MSSQL). Date functions are also a part of SQL and I think they should not be handled by modules. We need a kind of date abstraction layer within database drivers, which will contain date formatting, conversion, and extraction routines. I don't know if current DB layer can be changed too much, but this idea can become a roadmap for Drupal 8. Please share your thoughts.
For the sake if it grows in something practical (hopefully:)), I created a sandbox project, where you can post issues: http://drupal.org/sandbox/d.novikov/1762750
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Discussion moved to
Discussion has been moved to http://drupal.org/node/1360656.