Michael,
>...I think when our sales guys see how many clients either don't care or do not want the up front costs of an Oracle installation we'll probably go Sql Server, I hope.
However, if the sales guys still say major clients want Oracle, then why not do both? As Jordan said, CursorAdapter is a great technology to use when you want to use a variety of backend databases. Unlike remote views, CursorAdapter is subclassible, so you can build a set of classes that can talk to either.
The hard work is going to be converting the app to talk to ANY backend database -- tuning it for specific DB is the easy part and you can pretty much get two for the price of one (in coding time), although Oracle won't be cheap for the clients.