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Simply to compare Windows SharePoint Services V3.0 (WSS) and Microsoft Office SharePoint Server 2007 (MOSS or SS), WSS is free to download, MOSS is a Microsoft’s product which Microsoft sell.
In short, MOSS is a huge advantage. WSS has only part of features and functions which MOSS has.
related links:1: http://blogs.technet.com/steve_lamb/archive/2007/07/13/what-s-the-difference-between-windows-sharepoint-services-and-office-sharepoint-server-2007.aspx2: Which SharePoint technology is right for [...]

My pre-research for Share point:
1: My real personal experience of using Sharepoint:
I ever worked in a .NET web project team for an American company, the very interesting thing is each team member worked in their own home, we just had few meeting time to ask every team member meet in a place. Actually, team members [...]