Even though I prefer to use OS software and software that runs on multiple platforms, I have to admit that I prefer to use MS SQL over MySQL. IMO, MS SQL is the only good that came out of MS (it was purchased though ;)
MS SQL simple has more power when it comes to writing stored procedures, user defined functions, subqueries, derived tables, etc. Whenever I use My SQL I end up feeling very restricted (and i do search the docs for alternatives to my usual queries)
That said, if you just use your sql server as a storage entity (which unfortunately many developers do) you are just as well off with My SQL as MS SQL.
/B