Any specific reason why?? If it's just curiosity, its waste of time. Oracle is miles ahead of SQL Server. I don't think even the shadows of Oracle can be compared to SQL Server. Perhaps atleast SYBASE and Oracle could be something to look at.
This is a topic discussed to dead, just search through this forum to find some interesting post.
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There must be a few white papers around on the internet and a good starting point would be any papers on the MS and Oracle websites...although they may be more commercial than independent??