Encontrei no blog to Chris Johnson um paper excelente sobre as diferentes possiblidades de customizar o MOSS para diferentes cenários.

 

Aqui ficam mais alguma informação sobre o documento, bem como o url para o download

 

"This document describes many types of customizations and their impacts on various levels of service in a hosted environment. “Customization,” as used in this document, means any addition, change to, or removal of the default settings, contents, and templates provided by the out-of-box Microsoft® SharePoint® Products and Technologies. Unless otherwise specified, the descriptions in this document apply to all SharePoint Products and Technologies, especially including Windows® SharePoint Services 3.0 and Office SharePoint Server 2007."

"This document is not authoritative about all potential customization types within SharePoint Products and Technologies, but attempts to cover all of the most commonly asked for items. This document will be updated with newly identified customization types and descriptions of best practices as they become available."

 

http://blogs.msdn.com/cjohnson/archive/2007/06/06/new-sharepoint-whitepaper-sharepoint-products-and-technologies-customization-policy.aspx