You lost me at the Windows bit... And they expect performance out of it?
Don't think so. Oracle would have sold their Exadata solution and that's not Windows.
Looking at my a year old Oracle licencing costs, $43 million can get you approx 835.64 Oracle Enterprise licences, that's a total of 1671.3 Intel CPU cores with 0.5 factor. That's a measly 26.11 16 core -each - quad socket machines, hardly enough to cover a cluster of 4 for development, UAT testing, interface dev & tests, a pair of production clusters... And that's w/o counting any hardware, electricity and more advanced functionalities like RAC for Oracle.
This sounds like a bit of a toy project to me.