Я первую ссылку привёл, потому что там было сравнение свойств PL/SQL и T-SQL, а также сравнение ограничений двух серверов. А по второй есть более свежее Price Comparison (по данным Microsoft, от 1 июня 2004 года). В том сравнении SQL Server всё ещё дешевле получается на 2 процах.

P.S.
цены - офигеть:-
32 процессора, per processor license. With SQL Server, you'll save… $2,432,032 US

В ORACLE таких проблем не возникает
Прям уж?

ORA-00060: deadlock detected while waiting for resource

Cause: Your session and another session are waiting for a resource locked by the other. This condition is known as a deadlock. To resolve the deadlock, one or more statements were rolled back for the other session to continue work.

Action: Either

* Enter a ROLLBACK statement and re-execute all statements since the last commit or
* Wait until the lock is released, possibly a few minutes, and re-execute the rolled back statements.

Работа с ORACLE
Или что любит говорить СУБД администратору и пользователям

Получен символ конца файла по коммуниационному протоколу
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ORA-00204: error in reading control file name block num, # blocks num
Cause: A disk read-failure occurred while attempting to read the specified control file. The block location of the failure is given.
Action: Check that the disk is online. If it is not, bring it online and shut down and restart Oracle. If the disk is online, then look for operating system reasons for Oracle's inability to read the disk or control file. Refer to the Oracle8 Server Administrator's Guide for information about recovering from the loss of a control file. See also your operating system-specific Oracle documentation.
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ORA-00206: error in writing control file name block num, # blocks num
Cause: A disk write-failure occurred while attempting to write to the specified control file. The block location of the failure is given.
Action: Check that the disk is online. If it is not, bring it online and shut down and restart Oracle. If the disk is online, then look for operating system reasons for Oracle's inability to write to the disk or control file. See the Oracle8 Server Administrator's Guide for information on recovering from the loss of a control file. See also your operating system-specific Oracle documentation.
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Can't start listener
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Feature 'Feature' not enabled
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ORA-00364: cannot write header to new log member
Cause: An I/O error occurred when attempting to write the header to a redo log group member that is being added to an existing group.
Action: See accompanying messages. Fix the problem or use another file.
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ORA-00600: internal error code, arguments: [num], [?], [?], [?], [?], [?]
Cause: This is a catchall internal error message for Oracle program exceptions. It indicates that a process has met a low-level, unexpected condition. Various causes of this message include:
* time-outs
* file corruption
* failed data checks in memory
* hardware, memory, or I/O errors
* incorrectly restored files
The first argument is the internal message number. Other arguments are various numbers, names, and character strings. See Calling Customer Support on page -3 for more information. The numbers may change meanings between different versions of the Oracle Server.
Action: Report this error to customer support after gathering the following information:
* events that led up to the error
* the operations that were attempted that led to the error
* the conditions of the operating system and database at the time of the error
* any unusual circumstances that occurred before receiving the ORA-00600 message
* contents of any trace files generated by the error
* the relevant portions of the Alert file
NOTE: The cause of this message may manifest itself as different errors at different times. Be aware of the history of errors that occurred before this internal error.

Пусть у нас есть два ресурса A и B и две процедуры 1 и 2, таких что 1 блокирует в транзакции сначала A, а потом B, а 2 блокирует сначала B, а потом A.
Очевидно, что в этом случае может возникнуть DEADLOCK, когда процедура 1 сначала заблокирует A и попытается обратиться к B, заблокированному второй поцедурой.
Таким образом, DEADLOCK может возникнуть в любых системах, в которых возможно последовательное блокирование нескольких ресурсов в произвольном порядке. Ясно, также что если бы процедура 1 или 2 блокировала сразу все необходимые ресурсы, то вероятность DEADLOCK была бы действительно равна нулю, но, в этом случае, снизилась бы эффективность многопользовательской работы.