Thank you kindly, StrawberryFride for a patch that:

Solves the problem of unable to load prim items on region start in MSSQL.
The error was in the MSSQLRegionData code that loads objects from the database, 
due to reliance on the ParentID field that is not used.

OpenSim/Data/MSSQL/Resources/012_RegionStore.sql

@@ -0,0 +1,5 @@
+BEGIN TRANSACTION
+
+ALTER TABLE prims ADD LinkNumber integer not null default 0
+
+COMMIT