You have to be selective about the processor type. Best bet is Intel Core 2 Duo. Also, if the board is one of the new types that use EFI instead of BIOS, all the better. MSI is making some. EFI can be emulated, if you feel stuck with old-style PC BIOS MB. A Leopard retail DVD has drivers for any of the video cards /chipsets used by Apple from about 2006 until now as well as Firewire 400 / 800, USB 2.0, gigabit ethernet, and the audio chipsets used by Apple. There is nothing for video or audio that doesn't match what Apple sells. As you know, sometimes that is critical, sometimes not. Search online for "OSX86" and "hackintosh". Ignore the endless discussions about making Tiger work. Leopard is another story. Bear in mind that what works for one hardware configuration may not work for you.
The Apple install DVD isn't typically used right out of the box for an X86 PC. Typically, a custom-burned install DVD must be built. A new process called "boot-132" is able to use the stock Apple Leopard install DVD with a little help from other files. It appears to be little more than a disc switching slight of hand. See the first link below.
I can't imagine why you would spend the time to do this. It will probably take you several hours of study and more hours of preparation before you can get a working hackintosh. For a one-of-a-kind system for yourself, it will go unnoticed, but if you think you will start and assembly line process of turning out Mac clones, read about Psystar and the legal issues they are facing.
If your customer really needs /wants to use OS X, he should buy a slightly used Mac Pro or PowerMac G5 (no Snow Leopard for the G5, and no Windows dual boot for the G5 without Kju, second link below). That will keep him happy without having to run back to you for a reinstall of updated versions later (Software Update doesn't work with hackintoshes) or for reinstall after some problem comes up. A quad core 2.5GHz G5 will be faster than a Core Duo 2.8GHz PC.