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Great article! I linked to it in a recent budgeting blog entry on IT budgeting tips for the SMB market. http://agostoinc.squarespace.com/general/2010/9/22/it-budgeting-tips-for-the-smb-market.html

I especially agree with the point about migrating to Google Apps. I'd take it one step further though and migrate to Google Sites (away from SharePoint). I've seen so many expensive and poorly executed SharePoint migrations. You can get Google Sites performing most of the same functions in a fraction of the time. Moreover, it's included with Google Apps vs. buying another license and hardware. - Aric Bandy