I would argue that Oracle is actually cheaper than SQL Server, and the article Sinardy has linked proves this. Both Oracle and Microsoft offer products labeled "standard" and "enterprise". This is misleading. The features don't even line up. If your organization has a true requirement for Oracle Enterprise, then they won't be considerning SQL Server, even the "Enterprise" edition. And if they are considering SQL Server "Standard" edition, then they are wasting their time considering Oracle at all. This means that the relevant consideration is between SQL Server Enterprise Edition and Oracle Standard Edition. And it turns out that Oracle Standard list price is cheaper than SQL Server Enterprise Edition.