Interesting quote from Rich Turner's blog today:
"Microsoft explicitly does not claim to have a SOA. We do not subscribe to the notions of SOA and do not refer to any of our products as SOA. We do strongly subscribe to the notions of SO as abstract guidance and goals for building distributed systems. We have a broad range of powerful products, technologies and services which can be used to construct sophisticated, powerful, efficient solutions ... but we don't have a SOA because we don't believe such a thing exists, and if it is, its too poorly defined for us to adopt."