BPOS would be the solution you're looking for but requires a minimum of 5 licenses.
http://www.microsoft.com/online/business-productivity.mspx
http://www.microsoft.com/resources/technet/en-us/MSOnline/bpos/html/99d9ede5-ce15-476c-9a3f-d42a481d287e.htm
But if you're going to do BPOS, why SBS 08. If they're going to host email and documents and other files in the cloud, why do they need a server? If anything I would do either WHS or Foundation Server. otherwise they are paying twice for email and file collaboration (cloud and on the server)
So what's this customer going to do when their internet connection is down