SQL SERVER cheap than ORACLE Servers
SQL Server is simple and easy to install, use and manage
SQL Server supports only windows based platforms(Windows xp, Windows 9x, Server etc)
In Sql server its very complicated to configure Rollback properties.
It has limitations in Materialized views
Its a platform independent
It has automatic rollback segments.
Its well in Indexing than SQL SERVER
its well in Materialized views than SQL SERVER
it supports recovery options when data has corrupted.