I can test this issue, because I don't have MSSQL.
@ c_schmitz: can you please have a look at it? I can't reproduce the error on MySQL.

column value in table question_attributes is defined as a TEXT data type for both mysql and mssql.

In sql server, you can not use the equal (=) in a where clause with a TEXT data type. question_attributes.value='1' will produce an error with any version of mssql

quick fix

Option 1: Change data type
a) to find the default constraint name: sp_help question_attributes
b) alter table question_attributes drop constraint DF__question_valuexxxxxx (note the name will look something like this)
c) alter table question_attributes alter column value varchar(8000)

Option 2: reinstall with a change...
a) in the /admin/install/create-mssql.sql
b) find the table create statement CREATE TABLE [prefix_question_attributes]
c) change [value] TEXT default NULL to [value] varchar(8000) default NULL
d) reinstall

Option 3: change php code - replace = with like
change ...AND question_attributes.value='1'... to ...AND question_attributes.value like '1'...

Long term solution

change data type to varchar. What it the typical length needed? Looking at my database, I see only 3 chars being used.