I just want to point you to the whitepaper describing the changes done for the Microsoft Dynamics NAV 5.0 SP1 SQL Option:
With the release of Microsoft Dynamics NAV 5.0 SP1, major changes have been made to Microsoft Dynamics NAV™ with Microsoft SQL Server. This document outlines these changes and shows how these changes can help you improve the Microsoft Dynamics NAV customer experience. This document will only cover changes to Microsoft Dynamics NAV with SQL Server.
Martin Nielander (martinni)