As a small business (4-9 staff), buying into Microsoft Server products has always been increadible complicated. I hope that the 2008 Server range is simpler..

Good luck with that....

SBS is much simpler than most Microsoft licensing. Decide if you want SA or not (ie, do you want to pay for upgrades now, or only when you do them).

Then buy a server licence and a number of extra CALs if you have more than five users.

Done.

You've got the CAL prices wrong...SBS and EBS both come in Standard and Premium versions. The Standard CALs for each are around the $80 mark and the Premium CALs are around double that....it's not that SBS CALs are $80ish and EBS are $170ish.

Guess you've never used Oracle?

You need a Masters in Mathmatics to work out theirs (which changes every few months in order to get more cash out of it's customers)

In that size of an environment you should really give Linux (for the server) a try.

Simple to set up and totally free. Add on free email and backup and you can save several thousand on software alone.