Pretty much, you always want to provision a VM as if it was running on a box by itself (IE Windows 7 runs on 1GB of RAM, but it's not fun at all, 2GB is highly recommended, 4GB if you can). Same goes for SBS 2011, by all means it will run on 6GB of RAM, but it is so slow you'll be pulling your hair out, boots can take as long as 30-45minutes from a RAID 5 array. 12GB is really the minimum for it. On top of that I try to over-provision ram on VM's versus physical machines, because of the excess steps required for the VM's to reach disk I/O making it not perform quite as well as the real thing. I want everything to run in RAM as much as possible.