Oracle vs SQL Server

My boss believes that if Oracle can't come down in price to that of SQL Server, we should just switch. I have never used SQL Server so I had nothing to draw on other than what I've heard. We're a small company with limited financial resources, but I believe the decision should be based on more than strictly price. To that end I have three questions.

1. Is there an article comparing either 9i or 10g (currently on 9i Standard One Edition preparing to migrate to 10g Standard Edition) with SQL Server 2005? We run on RHEL3 and will be moving to RHEL4 within then next month or so on a Dell 64 bit dual core server. I have reviewed the articles mentioned on Tom Kyte's website, but nothing did a comparison of Oracle and SQL Server 2005, which is the release my boss is considering.
2. I know absolutely nothing about Java code. We develop and deploy Java code for a very specific application for a specific industry. The code uses PL/SQL procedures and sequences extensively. It also uses a db_link to move data from production to a demo database for our new customers and for demonstrating new features for current customers. What might be involved in changing the code? Would it need to be changed at all? Obivously, it would have be tested under load.

I would appreciate any information that will help us make an informed decision rather than a knee-jerk reaction to pricing structures.

Thank you.

Sandy

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