The problem with this kind of statement is that it implies that there is some way to make a J2EE box perform as well as a .NET box. I don't think there's any way to do this! If it's so obvious, where is such a rewrite posted and benchmarked? Show us.
The J2EE implementation is some of the stupidest coding I have ever seen, even for Java. This is true because most people love Java for the same reasons that many love Visual Basic. It allows idiots to be productive.
As far as I know, the only people who have been able to wring any kind of performance from Java, is.......Microsoft.