For some yes, for others, no.
If you can give details of what these machines will be used for, and what you may or may not like to do with them in future (remote desktop, webserving, andvanced security and auditng policies, etc etc) then we can probably advise more accurately on which one you want.
Speaking from a personal point of view, I'd go for XP Pro every time - it means that if you want something in the future that's not on XP home, you don't have to go out and buy windows again to do it.
The advantages of Pro over Home are very specific to whtehr or not you'd use the features missing in Home.