Claims of .NET version of Java Petstore

Hi
As like me , i guess most of you guyz must have been following Java PetStore application to learn J2EE things
I came across a website http://www.gotdotnet.com/team/compare/
which claims having made this PetStore using Microsfot's technologies C# and .NET , and has done comparision with J2EE petstore applications . They claim their implemetation to be superior , 28 time faster , and with very less number of lines of code.
Tho i am newbie to 3-tier/n-tier things , but quick look reveals that thier middle-tier DO NOT seem to have much punch , very few lines of code in middle tier , i doubt how do they gonna come up with maintainable bussiness-rules implementation in such a light middle-tier.
I am sure , many of you out there , might be having whole lot of informed views about this . Please DO comeup with all you have to say over this claim . Lets start a healthy discussion about it
Regards

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Gagan (/^_^\) SCJP2
Die-hard JavaMonk -- little Java a day , keeps u going .

Refer to the FAQ section that was added to the sun website late October , when microsoft published the whitepaper and "performance data ".
Read the .Net vs J2ee whitepaper from that website alongside the FAQ section from http://java.sun.com/j2ee/blueprints/petstorefaq.html
I can go on and on about the reasons why it wasnt a fair comparison ...starting from MVC architecture , patterns , Stored proc's etc etc ., but i will let you do the analysis , once you read the FAQ .

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My ramblings @
http://javarecon.tripod.com