Windows Server 2003 R2 vs SBS 2003

Windows Server 2003 (R2 or not) is just server where you can deploy AD, IIS, etc. and effectively has no limits (soft limits that is).

Windows SBS 2003 is a single server deployment that includes AD, Exchange, IIS, etc. (all your typical business needs) and is limited to an amount of user accounts and Domain Controllers.

Think of it like, Server is for larger deployments with more than one server and has the ability for redundancy and is flexible for growth. Think of SBS as a cut down version of the larger deployment and has no failover (but you do have redundancy in the form of backups) and the only growth is to migrate (not upgrade) to a normal none SBS deployment.

I personnel don't like SBS and don't like recommending it, but for some companies it fits the needs. But it is a pain to migrate and there are limits. Something else to think about is Exchange, do you really need or intend to host your own mail server in a small company with no failover/redundancy. If you don't then Server might be the cheaper option. Look at the services you'll be needing and get what matches. However if your unfamiliar with AD and have some technical competence SBS is easier to deploy and manage.
 
SBS is targeted for users who are not completely comfortable with the standard server OS. It includes it's own custom tool to help you manage the server, without having to use the standard server tools.
 
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