Eh.
What Open Directory is going to get you is domain login, so you login to your machine at loginwindow and use that same credential to get into your email or file shares or any other services you want to build out. Folks find that to be easier than providing machine login and then service login. Also, if you decide to add in additional services, your set.
Look at it this way, the OD structure provides all of the capabilities you'd like, including directory replication and so forth. If those are the functions you need, then it's not overkill.
I'd rather overkill with features, than underkill and have to design my own schemes to accomplish the same capabilities, you know?
Personally, I've seen folks using OD for even just 5-10 user accounts for these reasons. Also, if you start adding in any sort of data sharing, having unique IDs across all of the data is great.
Just my $0.02. At the end of the day, it is really all a matter of what works for you and your specific needs. Just remind me again, what was the purpose of this setup again?
Michael