He has a $12,000 budget, he won't need to spend more than $3,000-$4,000.. Can we just cut to the chase and design a proper server..? Geez.. LOL!
First of all, saying he doesn't need SCSI and then saying it should be a multi-processor system is ridiculous.. If you know anything about file servers, they are NOT CPU intensive, you don't need more than 1, ESPECIALLY for 25 people.. What WOULD be nice is a fast, realiable "file i/o" -- why..? because that's what a "file" server's main job is, to serve files.. SCSI is the RIGHT choice, it's fast, it's reliable, it's upgradeable and would allow you to use SCSI backup hardware which is just another bonus.. By the way, don't get 3 80Gb, I'd suggest a SCSI-160 adapter from Adaptec and 2 bigger SCSI-160 hard drives..
By the way, as for hte CPU, it's not only a question of "downtime".. It's a question of compatibility and stability.. Performance of the CPU is, as I've said before, a NON-issue.. If this was a gaming rig for a teen who is on a budget, I'd go AMD, but it's not, so..
That's it..