Solid Oxide Fuel Cells - Ready to market?

Nowadays, Solid Oxide Fuel Cells (SOFC) represent the second most developed fuel cell technology after PEM-based (Proton Exchange Membrane) fuel cells. SOFC are reaching pre-commercialization with several hundreds of residential stationary power units (about 1 kW) being tested in Europe and larger units (250 kW or above) being evaluated by various utility companies world wide. Furthermore, SOFC are emerging as a possible power option for hybrid electrical vehicles (HEV), in APU (Auxiliary Power Unit)). What are the market incentives making SOFC attractive (cost & performance) for a wide range of applications? What new technological advances made it possible for SOFC to reach pre-commercialization? How does SOFC stands compared to other competing technologies? What other factors will influence the success of SOFC: legislation, funding, fuel infrastructure?