Consider not over-provisioning at all, initially.
Understand that some features, such as indexed full text search, can significantly increase your storage overhead beyond the basic "how many GiB of mail are accepted in one box". These days spam filters like to have a substantial "working area" as well, your server could at times be working on 100 junk submissions at the same time, none of which are eventually accepted, yet still should not impede your ability to process legitimate mail flows.
Slap a few cheap 2TB disk into your RAID, and set a reminder to check after 50, 100 and 200 users are registered. Mailboxes generally grow indefinitely, so there is no way you are not making storage extensions and scaling (in both primary storage and emergency recovery) a key part of the operation anyway.
I do not believe doing email as a side offer can be remotely profitable these days: The involved mechanisms for a pleasant experience just became too complex - yet not overly depending on user count - to justify anything but operating professionally, specialized & at scale. Hence, what you spend on the first 200 users is not really relevant. Besides, the first few users will not hit the disk anyway, because everything fits in RAM, so you can start cheap and buy proper solid state storage later, when you do know actual usage patterns and growth over time.