I am not sure of the official Microsoft answer, but if you know me, you know my answer ;-),  And that seems to be shared by Michael Otey who’s recent article comparing the Sql Server and DB2’s CLR integration A Tale of Two CLRs starts with this line:

It's no secret that one of the most important features of SQL Server 2005 is the integration of the Common Language Runtime (CLR) with the database.

I love it!  Do others agree? 

Anyone looked at using CLR integration in either DB2 or Sql Server? What do you think? What is the next app that should host the CLR in a similar way?