The only thing you can't move is exchange, but you can buy an additional exchange server license and have it on another box in the domain and run two exchange servers if 25 users could possibly justify multiple exchange servers.
You can't move your existing SBS Exchange licenses, but moving the data is brain-dead simple. Exchange moves are easy. This whole thing is easy. If your users can suffer through losing calendar linkage and OOF rules, it can be done in two hours if the new boxes have an OS on them.
And really, Exchange 2k7 only differs from 2k3 in how it handles transport. All of the major difficulties in 2k7 come from having to learn powershell.
ETA: The only reason I saw in your list thst really justifies a move is user CALs. If you're at 75 users, then move. If not, do your system state and IS backups and don't worry.
If you do move, raise your right hand and repeat after me:
I will not put Exchange on a DC.
I will not use network-stored PSTs.
I will exclude all databases AND THEIR LOGFILES from AV (hint: DHCP, AD, and Exchange are all the same database).
A SAN snapshot is NOT a backup.
That'll knock off 90% of your calls to PSS.