"Not in the current financial climate"
it's priced ridiculously cheap. the upgrade, minus media, is 45 bucks.

"The new UI would inhibit users who are used to the traditional UI. I believe businesses will turn their backs on Windows 8 unless major changes are made. Users do not want a tablet experience when working on a desktop or laptop computer."
You can switch to a normal desktop with normal icons on it, and that kind of environment is going to be common soon, so get your employees used to it now.

"We are seeing very little functional value for the cost of change and pain of user transition and training."
Security is Windows 8's boon. That and the fact that it supports all the same programs as Windows 7 in an office environment are ample reasons to upgrade and train.