This gist was writen in 2012 and it was solving specific problem in Rails & SimpleForm. Some fellow developers were pointing out this may be out dated concept. That's why I advise everyone to read comment section bellow to have a full grasp of alternative solutions
other sources that may be helpful to understand why this may not be best idea:
I think it is still supported in Rails 4.0
http://www.rubydoc.info/docs/rails/ActiveRecord/ConnectionAdapters/Column.value_to_boolean