Short Answer: No.
Why do I say this? If you are already running SBS2008 there is no compelling reason to upgrade. SBS2011 is based upon Server 2008R2. This version of Windows server goes out of primary support in 2014. This means the newest SBS server software is based upon what is soon to be an outdated server platform. Why do I say this? Server 2008R2 goes out of primary support in June of 2013. I’m not keen on spending large amounts of money on what is soon to be outdated software. Sure it has Exchange 2010 and SharePoint 2010..but that’s really it. All of that doesn’t matter since the base foundation software goes outside of primary support in 2013. Sure there’s “extended support” but that’s security updates only. No bugfixes, no non-security updates..etc etc. I can’t recommend this package in any of it’s flavors right now especially with server 8 on it way for a likely release in 2012.
What does ECC recommend? A server running ESXI with one vm running server 2008(or server 8 when it comes out) and in anther vm Zimbra. Zimbra handles many of the functions of SharePoint/Exchange for an unbeatable price. Zero.