The talk page on Wikipedia has a lot of discussion, including a citation of a book, but I don't have the book: https://en.wikipedia.org/wiki/Talk%3ASQL#SQL_Acronym
Someone there also keeps saying that the second reference on the article explicitly says it's not an acronym, but the current second source explicitly says it is, so... ¯\_(ツ)_/¯
The talk page on Wikipedia has a lot of discussion, including a citation of a book, but I don't have the book: https://en.wikipedia.org/wiki/Talk%3ASQL#SQL_Acronym
Someone there also keeps saying that the second reference on the article explicitly says it's not an acronym, but the current second source explicitly says it is, so... ¯\_(ツ)_/¯