It seems the easiest way will be to es VMWARE to create a virtual SMEServer, restore from tape, change it's IP address (so the two servers are on different IP addresses), then add the old email account to Thunderbird and drag and drop the lost folders from the old email account to the new one.
I tried using flexbackup to restore the old files, it got too complicated too quickly!
Thanks for all the pointers, it seems there is a big gap in SMEServer that manages restoration of lost files, emails etc.
Cheers
Douglas