IB 5.0 MS vs MSSQL 7.0

I posted it to Interbase news group as well, so skip it if you've already
read it there.

Comparing IB and MSSQL is not a particulary fresh topic, I guess.

But what I want to find out now is how would 2 products be compared after MS
SQL 7.0 comes out with (as they claim) : 1) Full Row Level Locking 2)
Self-Managing Server 3) Complete SQL Server support for Microsoft Windows 95
and Microsoft Windows 98.
These 3 AFAIK are major IB advantages for now.

We want to make right decision on DB platform.
I always lean towards Borland but did not do any work on IB and did only a
little bit on MSSQL. I did not see anything particulaty wrong with MSSQL
then. But it was a short experiance. I remember though that set of
programming goodies on MSSQL was very rich (functions,system stored
procedures etc). I remember also that when I had a quick look at IB I did
not find even 10% of what MS was offering to developer.
BTW does IB allow global variables declared by user and available to all
connections (as MSSQL server does) ?