@CurtisB SMB
Disclaimer - I actually have had a fair bit of experience of supplying server based systems to Small and Medium Businesses (SMBs). I have installed Linux, Windows/Dell/IBM/HP and Apple based solutions
The cost of the kit is the least of an SMBs problems. Many SMBs are held hostage by their (outsourced) IT after the kit has been installed. A quick look on Apple's site shows that a realistic Xserve small rack mounted server with 2x 1TB SATA hard drives, a Quad Core Xeon, 64MB Radeon graphics, a single power supply and a superdrive with unlimited clients costs ~2,400 quid - AppleCare Premium Service and Support costs an additional 635 quid. A Mac Pro (Tower) with similar specs and 256MB Radeon costs less than 1,850 quid - Now add Mac OS X Server (Unlimited-Client) at 616 quid and an AppleCare Protection Plan for Mac Pro at less than 200 quid... The 19 inch rack solution comes in at a 3,035 as opposed to 2,666 for the tower. For a 50 user system they are both a bargain.
With Linux you could probably do something similar for less than half of that - On the other hand, if you used a Microsoft Small Business Server (SBS) based solution, the software and client access licences (CALs) ALONE would cost you 4000 quid for 50 users; so add say another 1300 quid for the hardware. Oh! you wanted a SQL server as well sir! So that would be another box and licence and CALs - or you could spend about the same and use the MS SBS Premium product.
Compared with the pratting-about your Linux consultant will probably charge you for, and Microsoft's CAL Tax, an Apple Server solution may be a bargain.