I am creating an Android application for a customer which will be pre-installed and distributed together with the handsets. Now the customer asked me to lock down the ROM to
There was a similar question already somewhere. You can indeed limit the functionality of your device by the amount you want or have to. In order to achieve this you will definitely have to build your own modified ROM.
You will have to touch the ROM because you will have to get rid of several applications running in the background. One you won't need them anyway and two as you don't need them they would only consume resources.
You might want to take a look at http://source.android.com there you will find more information about the sources which will hopefully direct you where you need.