http://h10018.www1.hp.com/wwsolutions/selector/index_server.html
http://www-07.ibm.com/systems/au/express/servers/
Try to get as much RAM as possible.
An insufficient amount of RAM can cause your SQL server to continually read data from disk instead of cached memory.
This will impact on query performance in most cases this impact will be significant. Having an appropriate amount of memory will allow SQL Server to process your queries more efficiently: it can hold more data in its cache
CPU choice is easier ... The Opteron quad cores are cheap at present - you want as many cores as you can get for the buck (so a 2 socket system is probably your budget limit), even to sacrifice on clockspeed.
Look at putting at least 3 drives in it, in a suitable RAID configuration.
Disk Drives and Disk Space
When planning your SQL Server Hardware Requirements it is important to remember that database applications can extremely Input/Output intensive.
Most senior SQL Server DBA’s would recommend using fast SCSI drives and quality disk controllers (or if you have no budgetary restrictions a SAN environment).
If you want redundancy and fault tolerance you should consider using RAID. To quote from Microsoft "The different Levels of RAID provide varying levels of performance and fault tolerance. Hardware based RAIDS provides more performance that Operating System RAID".
Some of the characteristics of RAID can be seen in the table below:
RAID level Description Characteristics
RAID 0 Disk Striping/ No Parity Excellent performance – Negative fault tolerance
RAID 1 Disk Mirroring/duplexing Read and write performance is good and fault tolerance is excellent
RAID 5 Disk Striping with parity Read performance is excellent. Write performance is moderate - Fault tolerance is excellent
RAID 10 Disk Mirroring combined with disk striping (RAID 1 + 0 ) Excellent read performance Excellent write performance Fault tolerance is excellent BUT can be expensive due to the number of disk required.
That's the limit of my advice, as I poorly understand the Spec suite of server tests ... so my advice is a bit generic ... sorry.