I would try to differentiate based on features, vs. messages. Businesses care about:
* third-party administrators being able to create/update/etc. accounts (either consultants for small companies, or IT staff for larger companies) -- this is the #1 way to differentiate a consumer service from a business service.
* document retention policy (which is really document destruction capability
* escrow (corp escrow keys)
* escrow for in-line checking of messages (either DLP, or AV, or archiving for compliance with SEC or other regulators)
* certifications of compliance
* support
* maybe custom domain names and other trickery (including stuff like splitting domain names to both work with existing exchange servers or google apps plus your service
* service level agreements, indemnity, etc.
* integration into stuff like Active Directory (LDAP) for account provisioning and credentials
* Maybe 2FA (although I'd argue 2FA should be a base feature, but for mail it isn't very meaningful except if you do cert auth or cookie/ip blessing of systems + stored imap or web browser password to log in + your passphrase stuff for the crypto, and then a non-cert 2FA thing is only meaningful to management
I don't think you need to worry about marginal 5-10 user businesses using the free service instead of a paid service; I'd focus on making sure you can make real money on 100-500+ user businesses, or small businesses which will grow into those, and then on getting as many free users as possible to try to drive conversions. I'd rather sell 10 companies with 500 users each than 50 companies with 5 users each.