According to a recent ZDNet Article, Microsoft is considering making SQL Server source code available to customers under its shared source program. I emphasize "considering," as Microsoft hasn't committed to doing anything yet.
The shared source program is Microsoft's catch-all for making source code available to selected products. Terms, however, vary, depending on which product's source code you are trying to access. In the case of Windows, the crown jewel of Microsoft's product line, you have to be a fairly large or important customer.
Corporations with 1,500 active Windows seats, a government, a researcher at an approved organization (such as a school) or an OEM are eligible, meaning many users (including myself) won’t have a chance in hell of seeing it. In the case of Windows CE, however, the terms are much more open, even to the extent that companies can sell derivatives works.
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