Not to argue with Bert, actually I agree with him.
The problem with SBS is that there is a higher learning curve, and AC SQL backbone had some issues with SBS which I am not sure were corrected. It certainly does work and well.
Doing peer to peer is less expensive and seemed to work smoother in my practice. You can certainly upgrade to SBS.
SBS will give you more growth potential.
I think I read somewhere that they may allow free upgrades to Windows 7 for PCs bought after July 1. Windows 7 seems to be vista done right.
SBS 2003 vs 2008 both work, 2008 has more features and is more user friendly. If you've either the technical knowledge or help, both are good. I have not seen much difference in price on websites and ebay although 2003 has been discontinued.