What it comes down to is budget....how big is yours?
Your best bet with this number of users is a Windows Active Directory Domain. This gives you centralized security and account management for users.
If it were me, I'd look at creating a domain with two DC's for redundancy. I would then have a 3'd server setup as a standalone (ie: not a DC) to host your FILESERVER and PRODUCTION files. It's easy enough to control access to the two separate sets of files. You would use groups and only allow the appropriate groups access to the appropriate shares.
example:
Group Name: F_Office
This group would have access to the FILESERVER folder and files but not have access to the PRODUCTION.
You would want to look at a second standalone server for your Accounting info and any other sensitive data such as company financial info, client info, staff/user info etc. This could be put on a separate network for security reasons and only the appropriate users would have PC's in that same network. This would prevent casual access from other network users.
So, in my example, you're looking at 4 servers minimum. You could do it with 3 by moving the Production/Fileserver info onto one of the two DC's. You could get away with 2 servers by having only one DC and one standalone. No matter what you do, you will really want sensitive financial data on it's own server and have it separated from the rest of the domain.
I would give serious thought to upgrading all client OS's to XP Pro if you go with a domain. You'll have a lot less hassles.