I was very hopeful that since SQL Server 2012 SQLCLR supports .NET 4.0 that SQL Server Reporting Services (SSRS) 2012 would support .NET 4.0 custom code assemblies. When attemp
SSRS 2014 is now released and custom code still does not support the .Net 4.0 Framework.
See prerequisites in the "Hardware and Software Requirements for Installing SQL Server 2014" (http://msdn.microsoft.com/en-us/library/ms143506(v=sql.120).aspx)
It's very amusing that SQL Server 2014 has just RTM'ed a few days ago and is already considered a "legacy application" by the .Net Framework guys who say:
.NET Framework 3.5 is not included by default in Windows 8 or Windows Server 2012, but you can download and deploy it for legacy application compatibility.
... see "Microsoft .NET Framework 3.5 Deployment Considerations" (http://technet.microsoft.com/en-us/library/dn482066.aspx)
I think the bigger issue is whether the support lifecycle of .Net 3.5 SP1 can actually be tied to the OS'es for which it was a default component. Whatever they say, I can't see Microsoft quitting support on .Net 3.5 as long as SQL Server continues making it a prerequisite in a product they are releasing today. The .Net Framework guys can't be too happy with the lazy SQL guys right now...