Apart from syntax differences, there are a host of logical differences – For e.g. TSQL procedures that use temp tables or locks have no counterpart in Oracle – there are dozens of such ‘logical’ differences.

From PLSQL to TSQL

SQL Server (TSQL) has no concept of Bitmap indexes, IOT, Table Clusters, Single Table hash clusters, non unique indexes enforcing unique constraints – any of these in use in a PLSQL stored procedure, will not have a counterpart in SQL Server.

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