>
>- Faster performance
This may not be true... be careful when making this statement. If you are just switching, it could be slower.

>- Potentially better integration with other internal financial applications
Pretty vague

>- Better security
Depends... if you mean file security, that's true. But your application can still hose things, and with SQL Server, there's no undelete

>- Dramatically reduced incidents of file/index/memo file corruption
>

Might want to talk about backups - the ability to backup while on-line
Use of Transaction Logs - restoration to a particular point in time

I don't mean to down the ideas you want to relay to your customers, but just make sure they are correct. Don't let your marketing guys sell something you can't deliver (I've been there).