Regardless of following a naming convention that avoids using reserved words, Microsoft does add new reserved words. Using brackets allows your code to be upgraded to a new SQL Server version, without first needing to edit Microsoft's newly reserved words out of your client code. That editing can be a significant concern. It may cause your project to be prematurely retired....
Brackets can also be useful when you want to Replace All in a script. If your batch contains a variable named @String and a column named [String], you can rename the column to [NewString], without renaming @String to @NewString.