Hi Atul.
What you have is common in the SEO world: two different SEOs who offer opposing explanations on the same topic. In this case they cannot both be correct. Some things to consider:
The first article was written by Anil Batra. I have never heard of him, but that's OK! He's probably never heard of me either. He lists his credentials at the top of the page which seem satisfactory.
Anil's article was well presented and he offered a screenshot of his results along with a meaningful description of the test he performed to draw the conclusion he ultimately made. The article was written in April 2008.
The second article was written by Will Critchlow of Distilled. Will has written other articles I have read and I find him to be a credible source of SEO information.
Will's article is also well presented. Will specifically shared he contacted Avinash Kaushik from Google who would be considered an expert on the topic. Will's article was written in Jan 2009.
Personally I would choose to accept Will's response being that it is more recent and I offer higher credibility to his Google contact. BUT, I am also hesitant to discount anyone's ideas, especially when they are well presented such as Anil's article.
The great news: we can easily try a new test and find the answer! It's been over 2 1/2 years since the most recent article. I'll go ahead and try some tests and share the results.