My advise is to use whatever your organisation has the most skills in.
The first preference is to leave it in DB2, as moving it means you are paying money to stand still. If you absolutely have to move it, what other skills does your organisation have. If you are mainly a MySQL installation, put it into MySQL. If you are mainly a SQL Server installation, put it into SQL Server. Likewise for Oracle, Sybase, etc. Any enterprise-quality database that your organisation is skilled in will do the job. It is more important to leverage existing skills than introduce a new product.
Do not be tempted to put the data into departmental-class database systems such as Access, unless you do not mind loosing some of the data.
If you do decide on SQL Server, then use SQL Server 2008. Even though it has only recently been released it has many improvements over SQL Server 2005, and any serious bugs will have been fixed before you have completed your migration to it.
Original author: SQL Server FineBuild 1-click install and best practice configuration of SQL Server 2017 2016, 2014, 2012, 2008 R2, 2008 and 2005. 1 Dec 2016
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Disclaimer: All information provided is a personal opinion that may not match reality.
Quote: "When I give food to the poor they call me a saint. When I ask why they are poor they call me a communist." - Archbishop Hélder Câmara