One more mandatory JCR requirement for underlying databases is a case sensitive collation. Microsoft SQL Server both 2005 and 2008 customers must configure their server with collation corresponding to personal needs and requirements, but obligatorily case sensitive. For more information please refer to Microsoft SQL Server documentation page "Selecting a SQL Server Collation" here.
MS SQL DB server's optimizer automatically processes queries to increase performance. Optimization is based on statistical data which is collected automatically, but you can manually call Transact-SQL command 'UPDATE STATISTICS' which in very few situations may increase performance. For example
UPDATE STATISTICS JCR_SITEM UPDATE STATISTICS JCR_SVALUE