Administration:SLES wins because of yast, but also because it still allows 'manual' (command line) configuration -> transparency
Remote administration: SLES9 wins, because it offer VNC, X and ssh
User and computer administration: W2003 wins, because of LDAP (active directory) being single configuration location. SLES requires LDAP+Samba. I'm sure Novel (directory inventor) will solve this soon
Performance: SLES9 wins. Double performance than W2003.
Compatibility: W2003 wins because most of the software out there is still for Windows (specially MS Software like active directory, Exchange, MS SQL, ...)
Princing: SLES wins. SLES9 is 1/3 of W2003 price. In addition, SLES9 doesn't have client licensing.