Reading the posts in this thread got me thinking...
I'll send a shirt to those who can provide the best user to CPU and user to MEM ratio.
Calculate for your system like...
CPU (Hz) / Active Users ==> 1600 Hz / 25 Users = 64 Hz/User
MEM (MB) / Active Users ==> 2048 MB / 25 Users = 81.92 MB/User
Since this works against those with big systems or large user bases I'll give two more shirts for most active user's and largest system defined as CPU (Hz) + RAM (MB).