I saw an early post in the Client Managment Suite Forum titled as "SQL query to list computers associated to policy" I had a similar need but needed a query of Software Delivery Policy and assoicated Target(s).
The below SQL T-SQL query lists software policy, status, Target(s) and Target count and etc. Hopefully someone will find usefully.
select
case when ia.Enabled = 1 then 'Yes' else 'No' end [Active]
,swpol.name as [Software Delivery Policy]
--,swpol.Description
,tgt.name as [Target]
,TgtCnt.[Target Count]
,swpol.CreatedBy [Owner/Creator]
,swpol.ModifiedDate [Apply Date]
from ItemAppliesTo Iat
join vitem swpol on swpol.Guid = iat.ItemGuid and swpol.ClassGuid = '2D3A170E-5028-4570-BA0C-3DB775CB8BDE' -- software Policy classguid
left join ItemActive IA on ia.Guid = swpol.Guid -- is policy active
join vitem tgt on tgt.Guid = iat.ResourceTargetGuid and tgt.ClassGuid = 'D1D31520-C3AE-471D-BE99-D0FF1221BBCA' -- Target class guid
left join (
select ResourceTargetGuid, count(*) [Target Count]
from ResourceTargetMembershipCache
group by ResourceTargetGuid
) TgtCnt on TgtCnt.ResourceTargetGuid = iat.ResourceTargetGuid
where swpol.Name like 'tpm%'
Regards :)