This article looks a bit pessimistic to me.

Half a day to upgrade an OS? Consumer Preview proofs that Windows upgrades from 7 to 8 flawlessly. Thus, count 1 hour maximum or zero time for SMBs that allow people to go out for lunch. BTW, those who still use XP will not and should not even think about Windows 8, since it came from a different and hostile world.

Days necessary to get accustomed to it? 15 seconds to listen and comprehend the "do not use Metro apps yet" order and 1 minute to learn where not to click. Yes, add 15 minutes since they will disobey and customize the start screen. Add another couple of hours since they will play with Metro anyway, but this is also a benefit since it provides smart IT and management with a good way to find out how exactly users avoid their attention.

Thus, total upgrade costs are close to licensing costs.

As for benefits, if an SMB does not gain a bit more profit automatically while using a somewhat better OS, then it should not consider upgrading prior to a major revision of its computer related practices.

This said, I guess that the right time for an SMB to start upgrading is now. Windows 8 is a major change and it may have benefits specific to a given business. Somebody must figure out that first hand, not by reading blogs and reviews.

@Den2010: The only "crapification" done to Windows desktop is the replacement of the start menu with the start screen. Do you need to see some windows to remember which application you are going to launch? If not, Start Screen is better.

Yes, there is no desktop Solitaire game in the Consumer Preview. So what?