User training is an ongoing expense and a cost of doing business...
User retraining is an on-going expense that should be incorporated into corporate budgets and not just because of Windows 8 but rather with technology being the way it's been for the last 15 years or so (when it really started to get going), you cannot simply hire an employee and then expect to never have to retrain them. Every new software package, OS update, switch from thin to thick client and back again, etc requires additional user training. It's just a cost of doing business when your business relies on modern technology to accomplish it's every day tasks. So, if your company has budgeted the time, the decision is: Is Windows 8 worth upgrading to en masse? And the answer, more often than not will be "no" because like it's been noted in the press/blogs, the upgrade to Windows 7 is under way across most organizations and most companies do not want to upgrade again so soon for so little benefit. Windows 8 will be rolled out as needed. If companies haven't budgeted time for any user re-training, they're SOL for any upgrade and not just to Windows 8.
Also, I meant massive in terms of the size and scale of the effort having to be put into the retraining by IT: You don't have to print signs, produce instructional videos, hand out t-shirts or write supportive messages on white-boards (We can do IT!). In those terms, it wouldn't require a massive effort. In terms of financial impact, you have a point but like I said, it's a cost of doing business.
