Here. The Transaction Processing Performance Council has posted non-clustered tpmC results for the pre-release WinServer 2003 Datacenter edition that shows it to be w/in 5% of the top spot (Solaris 8) for less than half the price.
The machine running WinServer 2003 was a 32-way NEC Intel Itanium2 box, while the Solaris machine was a 128-way Fujitsu SPARC64 box, which probably accounts for the difference in price/performance ($12.98 vs. $28.58, respectively).
The big news is that with WinServer 2003 Datacenter, MS jumps past the IBM/Oracle best of 427,760 tpmC and $17.75 price/performance.