are they looking at SBS 2008, enterprise, or standard, or R2? and does that compare to SBS 2003, enterprise or standard, or R2?
32bit or 64bit?
exchange 2010 won't run on server 2003, and might not run on 2008 non-r2
for your specific question about hardware, there isn't going to be any hardware that is "server 2008 only". if it works on server 2008 it'll work on server 2003, with the exception of RAM.
if you're talking about 64bit operating systems, 2008 x64 will handle a lot more ram.
probably they are considering software which only works on server 2008, such as exchange 2010, or "RemoteApp" functionality (publish applications to a secure website for remote launching)