Microsoft provides technical support for SQL Server 2005 and for SQL Server 2008 that are running in the following hardware virtualization environments:

Windows Server 2008 with Hyper-V
Microsoft Hyper-V Server 2008
Configurations that are certified through the Server Virtualization Validation Program (SVVP).

Plus de détails : http://support.microsoft.com/kb/956893/en-us

Egalement un libre blanc concernant SQl 2008 et Hyper-V : http://download.microsoft.com/download/d/9/4/d948f981-926e-40fa-a026-5bfcf076d9b9/SQL2008inHyperV2008.docx