This is mostly a personal prefrence discussion, but this one is a bit overbaord:

"I suppose you can justify whatever you believe to be costs as you see
fit. The SBS version is by intent a hampered product to encourage
adoption - sort of like the drug dealer giving the drugs away until you
get hooked."

it is mean for a company that will be of the 20-40 users and no higher
than 75 users. it isnt meant as a get started now and then watch it
all grow. it is meant to fill a small business niche of one server for
your office covering your needs in that one box. it grows to 75 users
but is really not meant for that scale. if you are going bigger then
they will suggest seperate servers for those needs.

the trick really here is on the IT consultant or professional invovled
to advise them properly on the needs and their expected growth.
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