if I understood your OP correctly, then you're developing  some
software under MySQL which you will migrate to MS SQL Server, right?

If this is the case, then I am confident you won't have many problems
as long as you stick to all ANSI SQL constructs that MySQL offers. As
you currently can't use views and triggers, you don't use them
anyway, right? So just make sure that all your SQL statements run on
SQL Server correctly, one by one. No matter whether your SQL
statements are executed as is or by means of a cursor: if they work
without any modifications on MS SQL Server in a SQL window, then
chances are quite high you can transfer the app without hassle.

The only things (as far as I know, I haven't tried it) you'll have to
observe in this case is that you have to switch  to a different JDBC
driver and that the connection information must be correct, of
course. Despite that only observe the rule above: only use ANSI SQL
constructs, nothing specific to MySQL, then you'll be on the safe
side.

...Of course the last sentence applies to SQL Server only, not to
Access, but as you wrote you won't try Access; good thing. :-)

Should you be unsure whether your SQL statements are ANSI conformant
or not: either go to some SQL-specific Yahoo! group or post them
here, then we can examine them. But I know that this completely off-
topic for this list, so my apologies for this unwise proposal.