The linked article is nothing more than a poorly disguised plug for an expensive Forrestor research paper.

Ah, yes - aint that the truth!

I really struggle to comprehend companies which upgrade without doing a full cost/benefit analysis first. Surely when upgrading a significant number of machines with a new OS, you must consider a) the benefits b)the cost c)training requirements and d)other options. By other options I mean such things as Other OSes including Linux and Mac OS X - and in order to do that you need to speak to experts in each field, not just a MS Expert who will only tell you the benefits of Vista and the downsides of everything else. I really do not see the benefit of upgrading from XP to Vista for most business users - who, lets face it, are doing web, email, word and excel. Is there really anything they can;t do just now? Or anything they really NEED from Vista? What about Mac OS X - doesn't that provide much the same 'new' features?