@techref6969 - While I understand that Single Instance Store (SIS) is a feature that most of our customers are worried about losing, we think that the gains in performance we see in the database outweigh the impact of losing the SIS. Remember that in Exchange 2003 our guidance for how many messages to have in a single root folder was 5000 items (http://msexchangeteam.com/archive/2009/12/07/453450.aspx). With Exchange 2010 and the changes made, we now allow up to 100,000 messages per folder.
If you balance that gain against the fact that we implemented other database and store enhancements such as header compression and compression of HTML message payloads, we saw the size of the mailbox databases neither get larger or smaller overall. Of course, specific customers might have some impact one way or the other, but for most of us there should be minimal space impact.
Also, the storage calculator will keep in mind the size necessary on disk to store a specific amount of user data for planning purposes. It takes into account overhead space like the indexes needed, the "white space" necessary for a healthy database, etc.