Opteron faster than Xeon in SQL Database Test

Neal Nelson Benchmarking Laboratory has made comparison between AMD server and Intel server using practically identical machines.
Result is: AMD Opteron Processor Faster than Xeon Woodcrest in SQL Database Test.
"The firm (Neal Nelson Benchmarking Laboratory) uses its own SQL transaction benchmark, generating traffic from up to 500 WWW clients at once, and aims to give the major subsystems in servers a thorough kicking." (More about this you can find there).