Welcome to the forums,
Are you really going to have that big of a mailspool/queue with only 50 users?
For simplicity sake it sounds like you might just want the 120's for OS and the 200's for just /opt/zimbra/. That way the 200's will have essentially everything you need on it, all self contained in-case you hose your OS drives.
Of course don't ignore backups though:
Open Source Edition Backup Procedure - Zimbra :: Wiki (I gather you know the NE version has hot backups
Compare ZCS Editions)
On the RAM you want a minimum of 1GB - that'll be your best upgrade $ for $
We're past the days of 512MB (and as you'll hear a lot - 2GB is the new standard for production systems) but with 50 users at least get to 1GB or you'll just be pulling your hair out.
System Requirements - Small Systems
I would use this list to pick platform based on what's in the NE section, as more QA testing will be done on those:
PMWeb 5.0
Free choices from that list:
CentOS 5 (For all intensive pourposes RHEL=CentOS)
Ubuntu 6.06LTS
openSUSE (note version numbers)
Plus, that way if you ever want to switch to the network edition it's much easier
NE Trial -
Network Edition Moving from Open Source to Network Edition ZCS - Zimbra :: Wiki
Use this link to get 5.0 FOSS GA, it's not on the regular download pages yet - came out just in time for a christmas gift:
ZCS 5.0 FOSS is Released!!!