SQL Database Upgrade Considerations
The database technology used by both SharePoint 2007 and SharePoint 2010 is Microsoft SQL Server, but x64-bit versions only, and only SQL Server 2005 SP3, SQL Server 2008, or (preferably) SQL Server 2008 R2. If the SQL database is upgraded, there is no effect on the SharePoint environment (aside from downtime from the migration process), and a SharePoint migration has no effect on a SQL server.
That said, some organizations use the opportunity afforded by a SharePoint environment to also migrate their SharePoint databases to SQL 2008 R2, which provides for the best set of options for SharePoint 2010, including PowerPivot functionality. This is typically done in scenarios where new hardware is utilized for the ...
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