James,
Thanks for your post. Very informative. However, I must make a few observations. You are making it sound as though, one can just go online and order SQL Server Standard 2012 and install it. Changing the default instance of AC from the default Express to Standard is no easy task for the novice or most users for that matter. Not to mention it would likely instantly void their support contract.
The two biggest attributes, the larger database and the increased RAM, will only help the larger practices.
You mention hiring a developer to set up programs for analysis included with SQL Standard. But, one will need a SQL specialist just to install it properly.
I am also not sure how much of a performance increase one will get. While there are two of us on here who disagree as to how the actual cache works, I don't think I would see much of an improvement with more than a GB of memory anyway. And, the 1GB restriction probably helps those who are using only 4GBs of memory on their main computers.
When you say "find a developer" do you not mention yourself out of fairness. Because you already have the advantage of understanding billing, AC and SQL. If this is going to be a viable alternative, I think the only way it would be feasible would be to have a 3rd party developer working through AC, much like Indy or others do.
It would make sense for you contact AC and see if there would be a way that users could contract with AC and you so their would be a contractual agreement with your being available to provide support or, at the very least, if you install and set up SQL or properties of it, it would be supported.
This could only be a win-win. In these days of out-sourcing, it makes little sense for AC to have one SQL specialist on their staff when they may be sitting around all day. But, to have one or two freelance SQL IT such as you or Raja would be ideal.