The application migration process can appear complicated. There are many architectural differences between each RDBMS. The words and terminology used to describe Oracle architecture often have completely different meanings in Microsoft SQL Server. Additionally, both Oracle and SQL Server have made many proprietary extensions to the SQL-92 standard.
From an application developer’s perspective, Oracle and SQL Server manage data in similar ways. The internal differences between Oracle and SQL Server are significant, but if managed properly, have minimal impact on a migrated application.