The first place I'd look is right in SearchDatabase!!! Type in the following keywords into the Search field, "Oracle SQL Server comparison". I just did that and got some really nice hits. You'll see that I already answered this question for one user and my answer is one of the search hits. Other SearchDatabase experts have weighed in on the subject as well and you can read their thoughts. Finally, there are numerous papers and other Web documents that this search leads to!
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This was first published in June 2002