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Before you run out and buy stuff, you need to ask your GF's boss what he wants to do with the computer? I'm guessing that 99% of the time he's going to run office apps (please correct me if I'm wrong, since most bosses aren't heavily into computer games). For these computers, a fast hard drive will make the most impact. Get at least a 7200RPM HD. If he can afford it, get a mobo with IDE RAID and a pair of 7200RPM HD's (I'm bending your "nothing on-board" rule).
RAM is going up in price, but it's still not that bad. A 512MB DDR DIMM is $40 more expensive than an SDR DIMM at newegg. Hmmm.... most bosses can afford a $40 difference so I'd go with DDR.
The EPOX 8K7A+ has got both DDR and RAID and only cost $105 at newegg. The downside is only two DDR slots. If you don't want RAID, then ryogenetic's recommendation, the 8KHA+, is good.
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