SUN vs MS on Web Services - what really matters
I couldn't overcome my curiosity, and I donwloaded the source code used by SUN for their comparison of the .NET vs Java web service performance.
The first thing that striked me was, that out of 208 files in the ZIP file, only 44 are related to .NET. All the rest are required by the Java implementation.
I think that's also means something when comparing those technologies.