>Do not use database directly, because it's structure may vary with applying Hotfixes, Service Packs, etc (Microsoft doesn't guarantee you that DB structure will be always same, but >guarantees the same about Object Model)
While it's probably true that the structure may vary, the common reason given for not accessing the database directly is that as the structure isn't known direct changes can cause it to be corrupt (and problems may appear later rather than at once).
There's also the fact that MS won't support people who have made direct changes to their databases.
FAQ sites: (SP 2010)
http://wssv4faq.mindsharp.com; (v3)
http://wssv3faq.mindsharp.com and (WSS 2.0)
http://wssv2faq.mindsharp.com
Complete Book Lists (incl. foreign language) on each site.