Here is a great post regarding MOSS 2007 and pricing (http://blah.winsmarts.com/2007-2-SharePoint_2007_Pricing_-_Made_Simple.aspx?postID=242). I work at technology company and we are doing lots of development with MOSS and installations. One thing that has not been very easy to examine / describe to customers is the Microsoft Pricing for MOSS. This blog post does a great job with examining what each major feature of MOSS costs and what it means.
Also, here is a direct link to Microsoft for pricing for MOSS (http://office.microsoft.com/en-us/sharepointserver/FX102176831033.aspx)
The key to using MOSS is understanding the business requirements behind what clients are looking for in this product.
As a side note, I am really enjoying coding and using MOSS 2007. I think this will be a great product for microsoft, once people understand how to use the tool.