What is the use of the square brackets [] in sql statements?

They're handy if your columns have the same names as SQL keywords, or have spaces in them.

Example:

create table test ( id int, user varchar(20) )

Oh no! Incorrect syntax near the keyword 'user'. But this:

create table test ( id int, [user] varchar(20) )

Works fine.

The brackets are required if you use keywords or special chars in the column names or identifiers. You could name a column [First Name] (with a space) – but then you'd need to use brackets every time you referred to that column.

The newer tools add them everywhere just in case or for consistency.