PL\SQL is an Oracle product (the PL stands for procedural language), while Sql Server most commonly refers to Microsoft SQL Server, although at one point Sybase also marketed its product as Sql Server. Microsoft and Sybase both have a procedural language feature, called T-SQL (Transact-SQL), which is similar in concept to PL\SQL, but there are significant differences in syntax and structure.
An experienced developer could convert PL\SQL to T-SQL readily, but conversion would be required. It would not run without conversion.