The new results posted by Dell running SQL Server 2005 with COM+/DTC tops TPC-C by Price/Performance with .99 US$ price/tpmC: http://www.tpc.org/tpcc/results/tpcc_price_perf_results.asp

I can't wait to see some results with SQL Server 2005 combined with System.Transactions and our new "promotable transactions" (http://blogs.msdn.com/florinlazar/archive/2005/05/12/416805.aspx).