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What would a 100k system look like today, spec-wise? Is it even possible?

The 100k mainly refers to the cost of hiring a team of engineers to tweak Windows NT for benchmarking!

That's totally unfair. A MCSE is much cheaper now than it was back in 2002!

A HP ProLiant DL980 G7 can cost more than twice that. 64 cores, 2 TB memory, ...