Although it's a matter of opinion, I break it down like this:
1) SQL is an acronym
2) Acronyms are typically enunciated letter by letter, although it's not uncommon for them to be enunciated as a word either (ARP is read as a word, although it's an acronym for Address Resolution Protocol).
Since I see more acronyms get enunciated letter by letter vs complete word, I tend to say ES-QUE-EL.
1) SQL is an acronym 2) Acronyms are typically enunciated letter by letter, although it's not uncommon for them to be enunciated as a word either (ARP is read as a word, although it's an acronym for Address Resolution Protocol).
Since I see more acronyms get enunciated letter by letter vs complete word, I tend to say ES-QUE-EL.