Remember the PetStore Wars in the previous year? Is another color of the WS field? I hope that this contest has a fair competition, no matter who will win, you don't want to have more commercial hype.
Sun recently released WHITEPAPER, compared to WebService SOAP performance on J2EE and .NET platforms.
Http://java.sun.com/performance/reference/whitepapers/ws_test-1_0.pdf