http://www.bmug.org/news/articles/MSvsPF.html

This is pretty good - BMUG (a Macintosh Users' Group) investigates which organization provides better support for MS Access - Microsoft Technical Support or the Psychic Friends Network. I work with MS Technical Support as well, and this pretty much sums up my experiences with their first-level technicians. If you can get to second level support, the quality is much improved, though. Really!