The authoritative MS article is here:
Support policy for Microsoft software running in non-Microsoft hardware virtualization software
http://support.microsoft.com/kb/897615
The authoritative VMware article is here:
http://www.vmware.com/support/policies/ms_support_statement.html
VMware Announces Support from SAP of VMware ESX Server for Production Environments
Today this was announced – VMware and SAP Establish Global Technology Partnership; VMware Infrastructure Supports SAP(R) Solutions with Both Windows and Linux on Industry-standard Hardware
