Entity Framework Coupling with Database
I create my DALs with LINQ. Personally I feel its a lot easier to debug queries using LINQ and I dont enjoy bouncing from MSSQL and VS so in a way It also keep things simple for me. In the past I've come around some very nasty bugs that took a while to point as a (for example) datatype error on a stored procedure, while It would have taken minutes to spot such error on the VS debugger (maybe wouldn't have even compile in the first place).

I do use stored procedures in cases when then query is just to complex and performance is worlds apart from using a LINQ. But this would account for about 10% of any given DAL class, its not really that much.

If you check some other sources you'll notice it mainly comes down to Security and Performance... There are other implications and I dig the argument of the refactoring, but if you refactor your database you still need to recreate the EF mapping and work around those changes on your stored procedures, views, etc. 

More on the subject:

Linq2sql vs Stored Procedures

Why I Avoid Stored Procedures (And You Should Too)

In this answer there's an argument for readability that also makes a lot of sense from the software development side of the discussion: