I'm only guessing where you saw this, but I imagine it is an XPath expression. It has nothing to do with SQL Server input/output parameters. InfoPath uses XPath to refer to elements and attributes in the XML structure of your form. The XPath for referring to an attribute precedes the attribute name with an @ symbol. For example, take the following XML:
<book title="War and Peace">
<chapter>Chapter 1</chapter>
<chapter>Chapter 2</chapter>
</book>
If you wanted to get the title of the book in an InfoPath formula, you would refer to it as @title (since it's an attribute of book you use the @ symbol). If you wanted to refer to an element in an InfoPath formula (like book or chapter) you would just refer to it as book or book/chapter (no need for the @ since these are elements).
InfoPath takes care of building the XPath for you when you build your epressions, there's usually no need for you to do this yourself unless you need a really complex XPath query.