Q:

Time of consistency of full backup in Oracle and SQL Server

Simple situation:
Taking an online full backup of database, start at 01:00 and end at 02:00.  And then restore the backup. 
In my understanding:
For Oracle, if I restore the backup, everything is as of 01:00.  i.e. Committed transaction between 01:00 and 02:00 is not retained. 
For SQL Server, if I restore the backup, everything is as of 02:00.  i.e. Committed transaction between 01:00 and 02:00 is retained. 
If it is the case, why they think differently ? 
If not, please correct me.  Appreciated if you can show me some references. 
Thank You. 

A:

Disclaimer:  I am not an Oracle person.   I googled and a cursory read implies that you might be correct.   I'm happy to be corrected by anyone who's more Oracle-savvy than I am (which is pretty much everyone).   
You're close enough as to SQL Server.   Paul S. Randal says

A full database backup provides a complete copy of the database and
  provides a single point-in-time to which the database can be restored. 
  Even though it may take many hours for the backup process to run, you
  can still only restore the backup to a single point (effectively at
  the end of the backup, but I'll discuss exactly what that point is
  later in this article).  A full backup does not allow recovery to any
  point in time while the backup was running.  This is also the same for
  differential backups. 

As for your question, "If it is the case, why they think differently ?"  I'm not sure this question is really answerable, as it should probably be addressed to Microsoft and Oracle. 