Thats the nice thing about this site - we all have our own views and experiences.
I don't believe it matters whether you have one or one hundred users, it all depends on what you are going to be doing and using the link for. ICS and RRAs are excellent for the jobs they are there to do but neither are comparable to proper firewall and security practices.
If you are doing this on the cheap then the Linux route is a no-brainer. If you want the full range of options then ISA is a better bet. just bear in mind that the evel copy of ISA is just that - a copy for you to evaluate its capabilities. It does not confer a free-of-charge license for the trial period which you use over and over again to avoid paying the license costs.
Keith