At last, here is a feature comparison between Microsoft SQL Server 2000 Reporting Services vs Business Objects Crystal Reports / Crystal Enterprise that I can actually point you to. We've had our own internal one for quite sometime, but for what I believe are legal reasons, I haven't been able to share it with you.
So, I'm grateful to Certia for producing this objective, public, un-sponsored, third party comparison of the two products.
Naturally I hope Certia will publish a similar paper after the release of SQL Server 2005.
There is a great need for such product comparisons in the rapidly-changing Reporting landscape (though ultimately each user will have to confirm these conclusions through hands-on evaluation). But, as you point out, the more interesting comparison will be with SQL Server 2005 (with Report Builder).