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When Microsoft launches Office 365 in mid-2011, there will be a lot of different SKUs and price points available to users. The P Plan is aimed at SMB customers, and is priced at $72 per user per year. This is Microsoft's main shot across the Google Apps bow , and is aimed at price-sensitive users.
For customers who need Active Directory sync, archiving, Blackberry Enterprise Services support -- and who have 50 PCs (or soon will), Office 365 for Enterprises is the most applicable Office 365 SKU.
There are two types of Office 365 for Enterprise plans: Plan K (for "kiosk" workers) and Plan E (for information workers). Plan K doesn't include messaging and collaboration features or functionality.