locked into expensive core software designed for Win XP that will not work properly on the versions of Windows released since, thus they'll stay with XP as long as they can as the cost of moving on is just too high in the current environment.
Yes, XP Mode in Win 7 helps some organisations, but I've found it will NOT run ALL software designed for XP, and this is the area that I see a lot of the delays.
Also, with the cost of touch screens being about three times that of non-touch screens (especially in the larger sizes) there is no advantage to a touch centric OS for people not using a touch screen.
Personally, I think the forced changes by Microsoft in command sets so legacy software and hardware don't work are what is causing much of the dissension of the last few years and will continue to be a major issue until they stop doing it.
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