Hey I'm not sure where you are coming from with that comment, but I can assure you that EVERY SINGLE COMPANY has a specific IT budget and they most definitely look at the ROI of a specific investment. If your company does not benefit that much from a faster O/S and it doesn't make employees happier to have the latest upgrades, then the ROI on an upgrade may be alot lower than the companies that I may be working for. However for the larger companies the risks involved in switching O/S are actually much higher but so can the ROI be. They definitely think alot before going to the next thing especially if they'll need to migrate a million machines to the new O/S with a huge support organisation behind it. Don't for a second think that just because a company 'has money' they don't think about what they spend it on and what they'll get back.