ChiefIT... I think you meant me, not Jay_Jay?
All of your background info is interesting... but its really not applicable here. First, I don't think we're talking about a VPN connection at all.
Second, WINS is configured automatically on an SBS... it just needs to be set in the TCP/IP advanced properties.
But I think I actually see what's going on here... something I missed before...
stako_ex is using a routable IP subnet.
stako_ex... how did you come about to be using 192.0.0.x? That's not a legal private network IP Subnet.
The second octet MUST be "168", so you can use 192.168.0.x if you like, but I recommend that you use 192.168.16.x to avoid any possible conflicts with VPN connections which are coming from home networks that may be using 192.168.0.x.
To fix this, you should first enable NetBIOS over TCP/IP.
Then run the Change Server IP Address Wizard, found in the Internet and Email section of the Server Management Console.
An overview of what this will accomplish is here: http://techsoeasy.spaces.live.com/blog/cns!AB2725BC5698FCB8!303.entry