Gosh I am not sure why this would be so funny I think this is exactly what MS is doing.

Isn't part of Windows server 2008 the fact that you can use a stripped down "Server Core" install for sinlge purpose servers to lower the surface area for attack. ServerCore + SQL sounds kinda like what you described.

http://en.wikipedia.org/wiki/Windows_Server_2008

Toss in WinFS which is the new set based file system based on RDBMS principals and that kinda completes the picture.

http://en.wikipedia.org/wiki/WinFS

Now if someone were to suggest that MS would bid $55 billion for Yahoo then the joke would have been obvious...oh wait a minute...