Just an FYI RAID 5 is not recommended for systems with more than 100 accounts.
-You could do RAID 10 on ext3 for performance & redundancy.
-2GB RAM minimum (upgrading RAM will give you your biggest performance boost later on).
-Are all these users active 100% of the time/a given day? Average mail traffic, sizes, etc?
-For the proc question there's a lot of personal preference involved as well...
The official
ZCS sys requirements list.