You’ll notice that SQL Server 2005 (90) is a database Compatibility Level option on SQL Server 2014 (RTM & CU1 at the time of this blog).

You’ll get an error message if you attempt to use it.

A side effect of this option is that a restore or attach of a SQL Server 2005 database onto SQL Server 2014 is possible; however, the database compatibility level will automatically be set to use SQL Server 2008 (100). This saves you the step of having to transfer the database to a SQL Server 2008, or higher, instance before transitioning to SQL Server 2014.
You cannot directly attach a SQL Server 2000 database to SQL Server 2014 and as per SQL Server 2012 you’ll see the following error in the SQL Server errorlog.
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