Jason,
You can NEVER cover all the bases. You can build and install firewalls until you are blue in the face. If someone wants in, they will get in. It's been proven over and over again against the people that probably spend the most money on network security, Banks and the Governments. If they can't stop a hacker with millions of dollars invested in network security then neither can you or I with a couple of firewalls.
Quit dwelling on the firewall issue. If you have a client with sensative data, make sure that the data is totally secure and not connected to the rest of the world or get rid of the client. You don't want the responsibility of something like thousands of credit card numbers on your head, it just isn't worth it.
On the other hand, that small business with nothing but a bunch of work orders and sales slips. Keep them because nobody is after their data and won't put in the effort to crack an SME firewall for nothing. Just back them up each night and the most they will loose is a day of data input work.
You know, when the client's secretary opens that dreaded email or website and the whole office gets infected, the boss will say these exact word to you:
But you told us the firewall had us protected against that, why didn't you tell us to keep an eye on MS updates?
OR
We keep up on all the updates and AV subscriptions, why didn't the firewall stop this??
In other words, YOU are going to get blamed for EVERY MISTAKE (including your own if you made any) that was made. Just make it PERFECTLY CLEAR to the boss that the firewall only stops all but the BEST hackers and will not prevent email virus problems (even if you have A/V software on the server).
You can do all the A/V stuff you want, but when Ms. receptionist goes to another web based email service and pulls up and opens that infected email, or Joe Salesman is checking out his favorite porno site and clicks one button too many, then it's all over but the crying. And YOU are going to get blamed at first.
Trust me, the firewall is the least of your (and the company owner's) worries. And the more emphasis you put on the firewall, the more that business owner is going to try to blame you.
Just tell them it's better than any MS product and will stop all but the most presistant hacker. Then ask them who might be interested in their info. If they say no one, then say great, no one will waste very litle time trying to get in for nothing. Boasting firewall over firewall will give them a false sense of security and make you more liable.
JMHO