It seems that phpeveryday site does not working anymore, but I found on Joomla! site also a tutorial about MVC:

http://forum.joomla.org/viewtopic.php?f=231&t=136576
http://dev.joomla.org/component/option,com_jd-wiki/Itemid,31/id,components:hello_world_mvc1/

Also, I create two components, one where is MVC applied, and second without MVC.

Here is with MVC, and here is without.

If in our XML manifest file, give name of the component  hello, for example, in root folder of component, com_hello, for example, must be hello.php - that's about creating components.

In MVC component which I puted for download, I also explained some of API's of Joomla! framework.