Don: SQL Server uses the ANSI JOIN syntax as of (IIRC) version 7, which is about 3? years old. Moreover, all the MS docs focus on the ANSI syntax instead of the Sybase hack, so that development community is used to it.
MSSQL has a ...um.. "language" of a sorts, but I wouldn't want to use it, T-SQL. Much as Rolf described PHP, T-SQL combines the worst features of several languages. OTOH, there are no doubt improvements since I last tangled with that beast, but I cannot describe such.
MSSQL has a number of small differences that can be papered over, for instance, there are no sequences, but you can create a table with an '@@IDENTITY' type for key generation.
MSSQL has no syntax for transative closures.
MSSQL, when I last saw it, has no MVCC, and they were pretty fierce about knocking any kind of optimistic locking. So a port to MSSQL will have many more opportunities for deadlocking.
In summary, most of the largest issues in an Oracle-to-MSSQL port have been solved in the Oracle-to-Postgres port. There are new issues, of course, but this is well within reach. The problem, of course, is financing.
More on Apache2 when I have more to report.
