(EDIT: I made it a community wiki as it is more suited to a collaborative format.)
There are a plethora of ways to access SQL Server and other databases from .NET. All h
I think LINQ to SQL is good for projects targeted for SQL Server.
ADO.NET Entity Framework is better if we are targeting different databases. Currently I think a lot of providers are available for ADO.NET Entity Framework, Provider for PostgreSQL, MySQL, esql, Oracle and many other (check http://blogs.msdn.com/adonet/default.aspx).
I don't want to use standard ADO.NET anymore because it's a waste of time. I always go for ORM.