Noone can be offended at the question. This is a perl website not a UNIX website. In any case the monks here are surprisingly tolerant of impertinent non-perl questions though apparently it helps to prefix off-topic questions with the string "[OT]".

I cannot find any such module. I suspect such a module would need to be XS code linking to the SQL server API libraries. The libraries may have licenses restricting the distribution of derived code which may be one reason why no such modules are in CPAN. There is a procedure for writing new DBD drivers which you might want to look at. But more likely you have to look round the SQL server website on account of the licensing issues. I tried a google and came up with an article.