IBM is concentrating very hard on SOA right with links right from the http://www.ibm.com front-page, which is more than Microsoft. They are investing $1 billion a year into SOA based technologies. They also claim to have over 1000 "SOA customer engagements all over the world".
Now to earth with a bump, did IBM spend a lot of money on development of SOA or marketing because this website has been over done by marketing and really has very little content, there is nothing new here that I can't find else where.
Web-Sphere seems to be growing well with the addition of the new modeler, where you can model the business process before you start writing any code. This goes along way to solving that old issue of not knowing quiet how to turn business requirement into code.
IBM have got it. SOA is important in enterprise computing and they are trying to educated everyone in IBM to that realty.
Being a Microsoft customer I need to be confident that Microsoft is doing the same. I see them with big pushes on things like the Xbox, but I want to see more focus on SOA. May be it is there hidden away on the site perhaps? I just wish it wasn't hard to find, unlike IBM that leaves no room for doubt.