Here's a white paper that talks about cost of ownership of PSQL: http://www.pervasive.com/download_Ch...berdeen_v8.pdf
You're probably not going to find too many "in depth analysis" comparing the two databases because for the most part they don't occupy the same market.
Pervasive is marketed more for mid sized businesses where SQL Server is marketed toward the enterprise. That doesn't mean that PSQL can't hold it's own in the enterprise. I've seen PSQL running in an environment where there were 1500 + concurrent users hitting the database. I know that some very large companies use PSQL. For example, Fry's electronics uses PSQL for it's Point of Sale system. Here's a link with a "Wall of Fame" for PSQL references. http://www.pervasive.com/lp/walloffa...dex.asp?promo=
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