Hi,
No you dont have to move those mailbox. Below link has some information on System attendant maibox
http://blogs.technet.com/evand/archive/2004/12/21/329172.aspxOnce you have moved all the mailbox you can dismount the store and delete the store. It should not be the problem. If the server you are removing is the first exchange 2003 in the organization you need to make sure that you
http://support.microsoft.com/kb/822931Regards,
Krishna