Как и ожидалось, MS прикрутили свой собственный .NET лучше, чем оракл.

Comparing SQL Server 2005 and Oracle 10g as a Database Platform for Microsoft .NET Developers

1 - SQL Server 2005
2 - Oracle 10g R2

CLR Integration

Integration with CLR
1)Yes(In-process) 2)Yes(out-of-process)
Stored procedures in any .NET language
1)Yes 2)Yes
Triggers in any .NET language
1)Yes 2)Not Sure
User-defined functions
1)Yes 2)Not sure
.NET objects stored inside the database
1)Yes 2)No

Visual Studio Integration

Ability to debug stored procedures through Visual Studio
1)Yes 2)No
Support for Visual Studio Project
1)Yes 2)No
Auto-deployment of database objects through Visual Studio
1)Yes 2)No
Business Intelligence technologies integrated with Visual Studio
1)Yes 2)No

XML Support

Native XML type in the database
1)Yes 2)Yes
XQuery support
1)Yes 2)Yes
XML update functions
1)Yes 2)No
XML indexes for improved performance
1)Yes 2)No(Text and Functional indexes only)

Web Services

Database as a Web service producer
1)Yes (built-in HTTP endpoint requires no additional Web server)
2)Yes (requires extra-cost Oracle Application Server)
Database as a Web service consumer
1)Yes (with .NET CLR integration)
2)Yes (but requires extra-cost Oracle Application Server)
Integration with Visual Studio
1)Yes 2)No
Primary programming language
1)Any CLR language 2)Java

Query Notification

Query Notification through ADO.NET
1)Yes
2)No (Equivalent functionality requires Oracle Web Cache and Oracle Java Object Cache; these are features of the Oracle Application Server Product)