There are *many* things Oracle can do that SQL Server can't. So much so, that Oracle is normally being refused because of its too many knobs....

Now that being said for a very large percentage of of the applications out there many of those knobs are NOT required and SQL Server excels at that. But for those where fine tuning to the T is critical Oracle is *the* way to go.

If

1. We forget about money (note normally we don't 😉 ) assume money is not a problem (nice, isn't it).

2. We Forget about knowlege of the DBA; assume we have infinite knowlege about both products.

and we want a task done as best as it can be done probably the solution will end up in Oracle's hand.

There are applications like "military", "space", "nuclear power controls", "Medical Applications", etc in which money is a factor that goes AFTER precision,reliability,...etc.

Granted, once again, these are NOT typical applications just something for you to think about.

On the other hand for a very large number of common scenarios, SQL Server provides what we need and is very convenient in terms of manageability and programmability.

Just my $0.02