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The software savings are negligible because, as Auger points out, it's almost impossible to buy a new PC without getting Windows on it.
I don't want to sound like an advertisement, but the Dell PowerEdge 400SC with no OS seems like a logical choice. They're 2.4GHz Celerons for between $300-400 (depending on the current discount Dell is offering). No OS. Just throw Linux on it and you're done.