There are multiple news articles repeating the IRGC claim of a successful attack. Some have pictures of missiles and Oracle buildings. Most of the same building stock shots, including some of Oracle HQ in San Mateo, CA.[1]
There are also denials from the UAE press office calling this "fake news".
Oracle doesn't seem to have said anything. It's not even clear that they have a major data center in Dubai. They have two in Saudi Arabia (Riydah and Jeddah), but the Oracle status page lists none in Dubai.[2] They have some offices in Dubai, all on upper floors of buildings and probably not large data centers. Do press reports indicate a call to the Dubai office? (Phone: 971(4)3909000) [3] Nah.
[1] https://www.youtube.com/watch?v=yPo4vJjq-3M&t=17718s