text: The only difference (aside from size) is the number of available expansion slots.  If you have a desktop chassis and plan on adding internal hardware (like extra hard drives or CD/DVD drives), Desktop chassis on average will run out of room first.  The bigger desktop chassis will give you room for about 4 expansion slots in front whereas the tower chassis is only limited by how large a tower you can find.  So, to answer the part about which is ideal for business use, you need to know how much internal hardware you have now and plan to install in the future.  If you aren't doing anything too big hardware wise, the desktop chassis will probably just save you some space.