I'm sure this will stir the debate between .Net vs J2EE.
http://drowningintechnicaldebt.com/blogs/royashbrook/archive/2007/08/15/newsflash-net-gt-j2ee.aspx
Java's focus is portability and .Net's focus is interoperability. Based on the results from the test - If portability is important then understand the costs.
I'd like to see a similar comparison between WCF and SCA. I'll be the first to admit that I don't know the difference between SCA and J2EE, but SCA seems to be more popular than J2EE these days.