This is surprisingly strong language for a couple of supposedly mature companies. I think Microsoft would have been better off with a light-hearted response that would have highlighted Oracle's reaction of being over the top and unprofessional.
As it is, it just seems like two children throwing sand at each other.
As a former 'softie, I view it as a 'rally the troops' tone. Us against them with an undcurrent of 'they're scared'.
Definitely a different tone than what MSFT normally has, but they're confident, and in a world of 7 figure license deals, it's motivation and tone setting for re-selling partners and field staff.
As it is, it just seems like two children throwing sand at each other.