I agree with Jasper too. The small blind is refered to as "a dead small." It would not be considered part of his bet if another player raised pre-flop. Markmagic's game is a pretty high cash game.......With the amounts given, the player would have to post $75, the BB ($50) is live and the small blind ($25) is dead. If a player raises to $100, then the player that posted both blinds would still have to put another $50 into the pot, to call.
Tournaments are just the way Jasper too explained them.