[App Store bad] How to purchase Lion upgrade software for 1-10 small business users?

I think the App Store is great for non-commercial individual users.  However, I think it is preventing both OS X and iOS adoption in small business since it is much easier to purchase PC software as either physical media or software deownloads and keys that can be distributed to the employee who needs it.
Does anyone have any experience on purchasing multiple OS X Lion upgrades for a company similar to the following?
150 employees, less than 10 OS X users.
IT manager insists on pruchasing and controlling all software deployed on the corporate network.
Employees are *strongly* discouraged or just plain not allowed to expense purchases.
I understand a single Appled ID can not purchase multiple OS X Lion upgrades to deploy on multiple machines.  It seems like the App Store is forcing small business to reimburse each employee for software purchases made through their individual personal Apple ID.  What happens when they leave the company?  This is a strategy that I think will make IT managers and purchasing managers reject adoption of Max OS X.
The only option that seems to satisfy the above is the physical media option of the OS X Lion USB Thumb Drive which at $69 per commerical user's machine will exceeds twice the cost of the $29.99 upgrade.
Thoughts?
-Ed

Volume licensing requires +20 users so that does not help a small company with a handful of OS X users.
"Volume license contracts and maintenance agreements are available for all Apple products with a minimum quantity of 20 licenses."
For commercial users, you cannot legally install a single $29.99 upgrade on all machines.  Yes, it may be possible but IT managers, even at small business companies, are concerned with what is legal.  I think the App Store is a contributor to additional reasons for keeping OS X out of the small business world.  It complicates the lives of purchasing and IT managers.
-Ed

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