detailed comparison between Oracle and SQLserver

I am very good at Oracle. Now I start to use other DBs such as SQL.

I would compare Oracle and SQL server.

Could anybody help give the full path of the following files' equavalents?

alert_SID.log

initSID.ora

listener.ora/tnsnames.ora

controlSID.dbf

oratab

Also some Oracle tables/views' equavalents:

sapusers

V$backup

v$database

v$instance

Do not have to exactly the same. Similar ones would be enough.

Thanks and points.