Found this post on poweredgeforum.com
My SC440 arrived this morning. Nothing much different from the SC430. Mobo has same layout, case interior is the same. It accepted my modified Geforce PCX 5900 card in the 8x slot no problem and the Soundblaster Live card also installed without fuss. Windows XP Pro is installed and operating normally.
The fan noise is very low.
I've swapped the Celeron D it came with for a Pentium D 2.8Ghz I had spare and dropped in another 512Mb ECC memory for a 1Gb total. It's certainly cruising with the feeling of plenty to spare under the hood.
One irritating difference: you have to hit the F11 key to bring up the boot menu instead of the more usual (for DELL) F12 key. For several minutes I failed to pay attention and was worried that the IDE connection was faulty. BTW it was a pleasant surprise to be able to order the computer minus an optical drive - saved about 2500 yen ($33) doing that. I have about twenty spare cd-rom drives lying around so it was nice to finally put one to good use!
The paint job is better than the 430 - very dark gray, like the SC420.
It's not going to really do very much other than 'serve' as something I can test ECC memory in before I mail the DIMMs to my Japanese customers. A task I'm sure it will perform flawlessly! Anyway, I'm pleased to see DELL chose to only slighty evolve its most basic desktop server.
Just before I posted this I dropped the Core2Duo E6400 processor from my Dim 9200 into the 440 and it works fine. I don't know why I'm surprised by this but I feel I should be. Damn it's fast!
So it sounds like you HAVE to modify the video card physically to get it to work. I'll look into it more.