Oh, now that's cool. The only problem is that each DB has a different subset of SQL that is available. (My companies' prduct runs on SQLServer, Oracle, Sybase, Informix and DB2 UDB and OS/390).
I can tell you first hand that building such a thing is not easy.
Abstracting the data layer is a very good idea - but finding common SQL statements is very difficult - we ended up building different data layers for each database - so we get performant DB optimised SQL.
Cheers,
Paul.
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