1. Any performance degrade with MS SQL vs Oracle, Pro’s and Con’s if possible
Ans. The Report Definitions using Rule Resolution filtered options have some known performance issues on MSSQL server and it is suggested to install 2 Hotfixes mentioned in the below article along with DSS to overcome that.
Eg:- Query's starting with "WITH rr_inheritance_pc0" OR "WITH app_rulesets_pc0"