Never mind. We both agree that Solaris is better for SAP for this very setup (and we saw that Solaris easily handled more clients than linux). We dont agree why we see this higher CPU utilization on Solaris, but you dont rule out that Linux can have scalability problems on SAP:
I agree that to be able to draw a full conclusion, we need to know more details and debug the SAP system and see exactly why Linux has problems with cpu utilization on almost identical hardware.
Maybe you should write to Phoronix and question all Linux vs OpenSolaris vs FreeBSD benchmarks? They should stop, because you want Phoronix to debug and explain exactly why one distro is slower? But then, if Phoronix found out the problem, they could just correct the source code so the system runs faster. But this takes good kernel programming skills to do - so it is maybe unfair to request this. But it is not unfair to request this, when Linux lags behind, it seems. No one objects when Linux is faster ("ah, such a good and fair benchmark". But when Linux is slower on, e.g., SAP benhcmarks, there are people questioning the SAP benchmark ("no, this can not be right, something is wrong with the benchmark"). I think this is not really fair, but hey, since when has Linux supporters been fair? They compare 800 MHz SPARC to 2.4GHz Intel Core Duo and thinks that is fair. If I question that, they insist it is fair. Only one year later, they MAY admit it was not fair. But maybe not.
Linux wins a benchmark - no problem. Everything is fine.
Linus lags behind - demand a full investigation with full debug information and dont accept this benchmark. "Something must be wrong, I refuse to accept this stupid stupid stupid SAP benchmark."
I still think Linux supporters are not fair, but that is the way life is: not fair. Nothing to do, just accept it.
Let us agree that we disagree and conclude this debate.