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.

If money is no object, you can well afford to buy your staff and family Cadillac Escalades or Lincoln Navigators.
My people are just going downtown or to the train station, have a budget, and pay close attention to cost-benefit ratios and enjoy the process of getting commensurate value for their dollars. The rich are different.

It's understandable that a jump to either vista or XP is hard, especially in businesses where IT isn't that much of a driver. When you have any type of business where IT is actually a large driver people are more accepting towards new versions of an operating system. It's all from which side you're viewing the whole thing like you say; but keep in mind that what may not work in your specific situations might actually be great in all other situations.

As a consumer I definitely love Windows 7 and what it brings to the table. I had my interface transition issues when I went to vista, but I've grown attached to them and Windows 7 improves them so they're not a hurdle for me personally. At home I also installed Windows 7 for my sister, mother and father and they all work well with Windows 7 and even though it's new thye can do everything they want with it. The same goes for my girlfriend who's also not a techy. I think that many people resist Windows 7 just because of some sort of attachment to XP and aversion to Microsoft products.