also the price for the windows os induces some handicaps , compare that with free as in freedom linux (debian)
did you knew that mssql server 2008 is limited to 8 cpus ! compare that with firebird where is unlimited
also the limit in r2 is 256 , in firebird you have a no limit again and you can use it on a 2048 cpus type server if you want or more if sgi allows us to test it on that server :
with architectural support to 262,144 cores (32,768 sockets).