Why would SAP want to merge with Microsoft?

I can understand why Microsoft would want to explore a merger with SAP. Microsoft may not be able to push more tools to the desktop. Where will its growth come from? Hence it is looking to forward integrate into the application space. Witness its acquisitions of axapta, great plains, navision..... but whatever was in it for SAP? to grown into the Small and Medium businesses that ostensibly Microsoft could provide?