The syntax of sql is almost the same. If you are develop, there is no problem, the syntax will be a little different, the syntax of stored procedures may be a little different, but there is no difference in thought. But the high-level content is a little different, because it involves the internal processing mechanism of the database, such as batch processing, binding variables, internal function packages and so on;
If you are an administrator, the difference will be quite big. Orcale is better than sqlsever in the face of big data, so you need to spend a lot of time studying.
If you need this information, I can send it to you for research. Just attach your email address.