Moving SplendidCRM is as easy as you said above. Just copy all the files over to the new machine, create a new virtual directory in IIS, restore the database, adjust the Web.config to point to the new database location and you are done. Of course, this assumes that IIS and .NET 2.0 are already installed.
The only other thing you need to check is that the access rights on all the files you have copied. Our install takes the simple approach of giving Everyone modify rights to the files in the SplendidCRM Web Site folder. This is not always idea for a production server, but it reduces installation headaches. The SplendidCRM web application never modifies any of its own files, so you can reduce the access rights to Read-Only.