Interestingly enough this advice is the opposite of what is practiced by professional mechanical engineers who purposely chose odd toothed sprockets in order to distribute the wear more evenly:
http://www.renold.com/Products/Trans.../Sprockets.asp

I've never tried Sheldon's recommendation before, but as we speak I am putting together a hub gear bike with an even rear cog (largest available) and an even chainring (on sale). I'm curious as to which advice is better (Sheldon or the engineers), but it wouldn't surprise me in the slightest if it were the less credentialed of the two. Either way I expect the chain will outlive my patience to carefully test it.

Cheers.