It's an app which lets one piece of software run on another software, it's a compatability layer... But I'm willing to gamble on my math:
Ubuntu+WINE+(x86 program) performs less than Windows2003+(program)
I have a Windows 2003 install, nLite'd, to around 300MB data on drive (not including swap) and using less than 40MB RAM. Lets see your Ubuntu do that!! Keep in mind, this is not a command line, this is the full desktop environment.
For people without the licenses, Ubuntu Server will suffice, but expect incompatability and issues.
For those with the licenses, Server 2003 is more compatable, and more help is available, but keep in mind, it's Microsoft :-D
For those with know-how, pick your poison and experience the bliss of 99.99% uptime or greater.