[contingencies]

It depends what you mean by significant. SQL update becomes a two phase commit with double network connection setup, execute, teardown latency as a worst case. External auditing must be made. Sounds like hell.

A flip-side view is that, in many cases, if you really want to trust your data (not your database), then you want to be doing this stuff to a large extent anyway... which means that, basically, it's just enforcing good practices that should have already been present.

Complexity and per-TX latency increases, but for that you get maintainability and a great deal of flexibility. Nothing is free... take your pick!