To highlight their white paper, CMSWire hosted these two divergent essays on the merit of utilizing SharePoint for records management.  Take a peek: The argument against SharePoint by Joe Shepley:

SharePoint 2007, was supposed to be “records management ready,” but required users to put all their records in a separate area (the records center) to manage them ... SharePoint 2010 didn’t get much better. True, you could now manage records in place, but 2010 drove records retention and disposition using content types, which, if you had a few hundred of them, were incredibly cumbersome to work with

The defense of SharePoint by Mimi Dionne:

Two counter arguments immediately spring to my mind.

First, it is not hard to implement records management enterprise-wide ... Second, if a Records Manager doesn’t know how to implement SharePoint 2010 RM Services across the enterprise well, it is because the Records Manager doesn’t have a development environment.

From the comments section on Shepley's article, we found this additional analysis by Mark Jones at Collaboris that's worth reading as well.