You know, I don't think it really matters. Each has strengths and each has weaknesses. By and large, I prefer SQL Server and that's where I make my money, but I can acknowledge some of the things that Oracle does well. The market is big enough for both.
"The credit belongs to the man who is actually in the arena, whose face is marred by dust and sweat and blood"
- Theodore Roosevelt
Author of:
SQL Server Execution Plans
SQL Server Query Performance Tuning