Indipendent db for application development

Hello,

we are in a large company and we have many differents databases spread
on different servers.

We thought about building a system-indipendent layer between the
applications and the databases like this:

APPLICATIONS
| | | |
INDIPENDENT COMPANY DB
| | |
(ERP DB) (CRM DB) ... (other DBs)

The indipendent company db would have views using linked servers to
all the dbs...One of a problem we found would be the performances of
such a solutions...

What do you think? Would be better with SQL Server 2008? Does there on
the market exist a solution to handle such a situation?

Thank you,
Ivan Pololi