EWeek states that Forrester Research is not enthusiastic about Sql Server 2005
This major upgrade of Microsoft Corp.'s enterprise relational DBMS is due in the summer. Summer being only a few months away, it's "surprising" that no TPC-C results have yet been published, according to Noel Yuhanna, author of the report, titled "SQL Server 2005 Likely to Fall Short in High-End Performance Delivery."
http://www.eweek.com/article2/0,1759,1776014,00.asp
Hmm..... As I remember, and I might be wrong, TPC results are not allowed to be reported unless it can be guaranteed the the configuration tested is shippable within 6 months.
Wally