Quick guess:
start "" sqlplus....
Well now! There was an interesting exercise.
start "" sqlplus %DBUName%/%DBPwd%@%GISName% "@%~dp0SQL\SetUp\SETUP.sql" "%~dp0Config\SETUP.ok"
Is a standard solution to the "quoted arguments" problem with start. The first "quoted string" is assigned as the window's title - that is what the normal complaint is. Inserting the apparently-redundant empty string provides no title to the window - it's actually the simplest form of "this is the window title I want" - and a lot easier to type.
I didn't have time to test this in any way, which is why I suggested it as a guess. I tried with a batch file called sqlplus.bat which simply displayed its arguments:
@echo off
setlocal
echo @~nx0 received ==^>%*^<==
pause
exit
But this seemed to deliver all of the arguments as expected.
So since sqlplus is an executable, I thought I'd install it and try. Er - 33Mb min, and all the legalese sign-on and passwords and yet another account I'm only ever going to use once...Na.
So I built my own sqlplus.exe in Delphi - simply evaluating the command-line arguments. Thirty seconds' work.
Problem was that there was no way I could get the executable to show quotes in the parameters using the function that purports to return arguments by position. So THAT I had to investigate. I discovered a function to return the entire command-line as supplied - and there were the quotes, large as life.
Turns out there's a Delphi bug where paramstr(x) removes enclosing quotes from the value returned for argument x. Reported that to EMBT.
And re-tested, using the executable I'd constructed - displaying the command-line itself (cmdline if you're interested) and - well, bad news in the context of this problem - my tests show that
start sqlplus %DBUName%/%DBPwd%@%GISName% "@%~dp0SQL\SetUp\SETUP.sql" "%~dp0Config\SETUP.ok"
and
start "" sqlplus %DBUName%/%DBPwd%@%GISName% "@%~dp0SQL\SetUp\SETUP.sql" "%~dp0Config\SETUP.ok"
both deliver the same command-line - quotes included as written.
So - it would appear that the problem is with sqlplus or the instruction(s) sqlplus executes. The quoted strings appear to be delivered to the executable just fine.
Suppose OP executes
sqlplus %DBUName%/%DBPwd%@%GISName% "@%~dp0SQL\SetUp\SETUP.sql" "%~dp0Config\SETUP.ok"
(after substituting the appropriate parameters) - does this show the quotes as expected? (that question is really an SQLPLUS question and off-topic for this tag. AND I've no idea about sqlplus.
Additional (Well, really a comment, but it doesn't fit the comment system too well...) I believe we're running into language or terminalogical problems...
Does
sqlplus %DBUName%/%DBPwd%@%GISName% "@%~dp0SQL\SetUp\SETUP.sql" "%~dp0Config\SETUP.ok"
when executed with exactly that syntax (but with %dbuName%, etc. substituted with the actual name) operate correctly when executed directly from the command prompt?