Deswal,
Is this in reference to a particular article, if so could you post a link?
Firstly, I would say that there are constant battles between database and language vendors. So, most of what you hear will be marketing 'spin', i.e. it is mainly personal opinion.
Secondly, SQL Server is not tied to VB. The two go together fairly well seeing as they are sold by the same company, but you could use any language to query a database. Don't let VB drag down the name of SQL Server.
Any decision on what technology to use is always a question of balance. You must select the right tool for the job. It would be very easy to start a flame war over which technology to use, so let's try to avoid that! My home ---->
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