What does this guy need dual xeons, 128gb ram and 900w PS for? From his site, it looks like he does powerpoints and video conferences. I understand the monitors but the rest is totally overkill, even if its for a tax break. If he wants reliability, he's better off buying 2 identical machines for redundancy and using a SAN so he can switch machines if one breaks. It would cost more and therefore be a bigger write-off.