The posting below is at the very best extremely POV.
There is no more reason to assume you would want to change database vendor than there is to assume you might want to port your php code to Java for example. In either case, its going to be a matter of luck where your business rules sit.
Even if your business rules sit in your application, SQL is NOT portable. Oracle outer joins and pivot queries for example, can look completely different to those in other vendors software (particularly from 8i or lower). This fact alone means that changing your DB vendor requires work on your business rules either in the database or in the application.
Having your rules in the database and keeping the sql in application simple, will at least keep the work in the database if you need to change DB vendor. If you have the rules in the PHP, you'll have to change both.