If you're happy with Dell servers and they work for you, by all means continue with them. Dell makes good servers.
But if you're looking for either more reliability or less cost, then give us more information. For example do you intend to overload the boxes? How many static vs dynamic domains? Heavy email? Heavy imap?
Even then it's hard to say, but we find we can run between 200-250 average (whatever that means) domains on a server with 3GB Intel P4 with ht, 1 Gig memory, 120 - 160 G dual drives running software RAID.
Or looking at it another way, you can probably handle 1.5 to 2 times the number of domains on Linux/DA as opposed to MS/IIS. Conservatively.
Caveat: Though we're a MS hosting partner we haven't actually done any Windows hosting since W2K.
Jeff