Here's an article about the SMB Market that was published on 'Redmond Channel Partner Online'. Despite their tag line of 'Driving Success in the Microsoft Partner Community' and their self-proclaimed mission to provide a "... focus on the strategic and practical needs of Microsoft IT professionals" I found the article to be well-balanced and surprisingly devoid of adjectives.
The article compares the SMB offerings of Cisco, Oracle, HP, Dell, IBM, SAP and Microsoft. It only gives a paragraph or three to each vendor but it's a good snapshot of what the different players are doing. I'd already 'been-there-done-that' with what they had to say about the IBM and Microsoft products, but I did learn a thing or two about the plans of the other vendors.
I've got the site bookmarked to see what they say about Foundations in future issues.