For me it is a security features overview of java and .net more than a
comparison. Useful resource!

http://www.oreillynet.com/pub/au/1370

Overall, I believe C# provides greater expressiveness and is more suited to writing performance-critical code than Java, while sharing Java's elegance and simplicity, which makes both much more appealing than C++.

http://genamics.com/developer/csharp_comparative.htm