With SBS 2003 R2, some of the Windows Server 2003 R2 features were not included.  I asked today where we were with SBS 2008 and the CPU, Memory and feature lists are, so I am told, the same.

On the page http://www.microsoft.com/windowsserver2008/en/us/compare-specs.aspx it talks about the max number of procs, memory etc for Windows Server 2008 Standard.  You should use these to represent SBS 2008, however, note SBS 2008 has it’s own minimum requirements.  See below for the important points

KEY:  = Not Available    = Available

Specification	Standard	Enterprise
X64 Sockets	4	8
X64 RAM	32 GB	2 TB
Failover Cluster Nodes (Nodes)		16
Fault Tolerant Memory Sync
Cross-File Replication (DFS-R)
Network Access Connections (RRAS)	250	Unlimited
Network Access Connections (IAS)	50	Unlimited
Terminal Services Gateway	250	Unlimited
Virtual Image Use Rights	1	4

The features of Windows Server 2008 that are in Standard Edition can be found here - http://www.microsoft.com/windowsserver2008/en/us/differentiated-features.aspx which should also be a list of what is in SBS 2008.  Bear in mind that the product has not released yet, but it appears to be going this direction.

ttfn
David