excellent point about the $150 fee.
the ram and disk seem very cheap. I haven't seen raid-1 3TB and 16Gb ram in the states for anything less than $150+ a month.
They may be a good DR site.
Another perk is that incoming bandwidth is not tracked.
Once you're VAT registered, you can claim back VAT on allowable purchases (eg servers, hardware, software, etc). You will have to charge VAT on services you provide, but seeing as most businesses you sell to are also VAT registered, it makes little difference to them.
In the UK, you have to register if your turnover is more than £73,000, and the benefits for registering even if you're under that threshold are compelling (except if you almost exclusively provide services to non-registered entities)
The only thing I've ever found close to hetzner.de in the US with good customer feedback is (though there servers aren't that close): http://joesdatacenter.com/Dedicated_Servers.html
1. The default Debian OS load I specified, had their custom /etc/apt/sources.list. So when I spec'ed Debian 5 (for compatiblity with specific stuff I had to run), then ran "apt-get update && apt-get upgrade" -- it automatically upgraded everything to Debian 6. Not cool.
2. They buy bandwidth from cheaper providers like He.net, Cogent, and I think some other provider. They may not be as low-latency and as well-connected as you like.
I have servers in the NorthEast on Level3 - bandwidth between JoesDC and this location was unusable (under 1Mbps). However, I did open a ticket and gave them traceroutes, pings, etc. and a few days later it was fixed, I can now get over 30Mbps between the 2 locations.
But, you might never know what response times are for your clients, as you can't measure speed from their end.