Hi Ken,
thank you for your quick answer.
We are on our very first steps on our way to migrate from Rails 2.3.x/Ruby 1.8.7/SQL Server 2000 to Rails 4/Ruby 2.x/SQL Server 2014.
After upgrade Ruby version (1.9.3) and a few gems (tiny_tds 0.7.0 instead of 0.5.1 and i18n 0.7.0 instead of 0.6.11), this are the results:
Loading development environment (Rails 3.2.22)
1.9.3-p547-latest :001 > NoticiasPost.where(:titulo => 'Cafe'.encode('cp1252'))
NoticiasPost Load (2.2ms) EXEC sp_executesql N'SELECT [dbo].[noticias_posts].* FROM [dbo].[noticias_posts] WHERE [dbo].[noticias_posts].[titulo] = N''Cafe'''
=> []
1.9.3-p547-latest :002 > NoticiasPost.where(:titulo => 'Café'.encode('cp1252'))
NoticiasPost Load (3.2ms) EXEC sp_executesql 'SELECT [dbo].[noticias_posts].* FROM [dbo].[noticias_posts] WHERE [dbo].[noticias_posts].[titulo] = N''Caf�'''