From this link, we see that MS SQL schemas are no longer tied to users, here's the relevant quote:
The behavior of schemas changed in SQL
Server 2005. Schemas are no longer
equivalent to database users; each
schema is now a distinct namespace
that exists independently of the
database user who created it. In other
words, a schema is simply a container
of objects. A schema can be owned by
any user, and its ownership is
transferable.
In MySQL, databases and schemas are exactly the same thing, you can even interchange the word in the commands, i.e. CREATE DATABASE has the synonym CREATE SCHEMA.
MySQL supports multiple databases (schemas) and MS SQL supports multiple databases and multiple schemas.
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