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