44.7mbps / .256mbps = 174.6 users, without overselling. Since it's broadband, you can't oversubscribe the crap out of it, so you get maybe 7:1 without a lot of negative effects ... 174.6*7 = 1222 customers on one full DS3. Mind you, that would be totally saturating the DS3, which is a *big* no-no. I'm doing this right now - not at the DS3 level, but at the multi-T1 level, and sure, 1200 customers may sound awesome at $50 a whack, but once you figure in OSS, CPE, the NOC stuff, Bills ... that $60k becomes not much money *very very* quickly.
Please remind him that 90% of small businesses fail in the first year due to A) Funding, B) Funding and C) Lack of planning. If you get C fixed, A&B fall into place ... a strong business plan, with months of research behind it, is crucial - any business started on a whim without 200+ hours of legwork is going to fail. Getting to learn all about that as I start up my own cybercafe - running a business is not for the faint of heart.
cheers,
randal