Caution: The instructions for moving the resource database are invalid. In the final release of SQL Server 2008, the resource database files must be located in the <drive>:\Program Files\Microsoft SQL Server\MSSQL10.<instance_name>\Binn\ . Moving these files will cause the SQL Server service to fail on startup. This topic will be updated to remove these instructions.
Gail Erickson [MS]
SQL Server Documentation Team