What you should run is xcache which in tests has proven faster then eaccelerate for your opcache. This will cache the php scripts into your ram. These needs to be run on every front end machine. Then you run memcache for the cache system in IPB itself. This cache can be shared across multiple servers and is designed this way, memcache can scale to any size.
However 25,000 active users at once is quite a bit of traffic. Your talking about requiring multiple database servers at least a primary and slave server. Your front end is going to take the brunt of the work and will require good load balancing and I would recommend maximizing your server resources with xcache, memcached, and running sphinx. I would also get away from apache and switch to nginx with php-fpm. I only run a forum that caps out at 2k users but the speed difference is amazing and the server load is quite noticeable.
Overall I think your client also needs to understand his up front costs of running at least 10-15 servers even if optimized. I personally would start with 2 front end and one database server and work from there.