I recently read a Gartner paper by Yefim Natis and Anthony Bradley who
commented that, "Service-oriented architecture arrived on the scene on
the coattails of the maturing predecessor: three-tier
architecture. In fact SOA is a special, enriched, case of three-tier
architecture."
Personally, I think that this is a bit of a stretch. Does anyone have a
good (simple) comparison of SOA and 3-Tier?