While I agree with your basic point from the point of view of the users who have "shiney" at home and "rubbish" at work I'm still not too clear on what is wrong with Win XP and Office 2003 (for a Microsoft house). For your basic user who sends emails, writes word docs and pushes numbers arround in Excel what part of their job is suddenly a lot easier in Win7 / Office 2010? There are several improvements but nothing groundbreaking and when you compare the cost of new desktops against tight cash in the modern economy does the performance increase of giving 40 people new computers compare against a whole persons wage for a year? Maybe, maybe not depending on your circumstances.
Shiney new toys can have their uses (iPads look very good in presentations and might swing a few extra sales, smartphones can be great for people on the road to respond to emails quickly rather than waiting until they return to base and turn on their laptop etc) but generally end users will always want shiney - sometimes because its actually a much better idea, sometimes because its shiney and the person next to them has it. The tricky task for IT is to decide which is which and try to encourage that way.