Вам необходим динамический SQL для передачи имени столбца:
BEGIN
DECLARE @sql NVARCHAR(MAX);
SET @sql = '
SELECT TOP (@ReqRev) [RequiredColumn], Count(Reviewer) AS Total
FROM [reviews_not_sent]
WHERE LEFT(Reviewer, 1) = @StartingLetter
GROUP BY Reviewer
HAVING Count(Reviewer) <> @CountsReq
ORDER BY Total DESC
';
SET @sql = REPLACE(@sql, '[RequiredColumn]', QUOTENAME(@RequiredColumn));
EXEC sp_executesql @sql,
N'@ReqRev int, @StartingLetter VARCHAR(1), @CountsReq DECIMAL(3)',
@ReqRev=@ReqRev, @StartingLetter=@StartingLetter, @CountsReq=@CountsReq;
END;