Microsoft to Buy SAP - Again?

Reuters is reporting (here) that shares in SAP are up on speculation that Microsoft may acquire SAP.  The two companies briefly entertained a merger in 2003 but Microsoft ended the discussion due to the complexity of the transaction (original coverage here).

If the merger was  too complicated in 2003, it wouldn't appear to be any less complicated today - especially with SAP's planned acquisition of Business Objects (blogged about here).