A while back I presented at the Bay of Plenty SharePoint User Group on the differences between Windows SharePoint Server (WSS 3.0) and Microsoft Office SharePoint Server (MOSS 2007).
The presentation was an overview of the different instances of SharePoint: what you get, the related features, how they build on each other, and what benefits these features will give to your business. It also include licensing and what all the features will cost, these are off the shelf costs and may differ depending on your agreement with MSFT.
A copy of the presentation can be found here: Differences between WSS and MOSS 2007. We did record the presentation, but lets just say for the sake of my pride, there was a technical issue and it didn't quite work!
UPDATE!
I have a summaried the presentation in a post you can find here: Differences between SharePoint Services and Office SharePoint Server Presentation Explained.