In a report entitled "Building the Business Case for Windows Vista," Forrester reckons that alternatives to Vista are non-existent (ed :that will surely please the Linux and Mac community) and that not upgrading would cause third party vendors to refrain from Vista-rising their own applications.
The author, Benjamin Gray, says in the report that, "Although we applaud companies for thinking ahead, there are some harsh realities for those considering skipping Windows Vista".
The fact that Microsoft has already pre-announced Windows 7 for 2010, combined with the difficult economic outlook mean that companies are more reluctant to adopt Windows Vista - which in many cases, would include a complete hardware refresh.
One thing is for sure, Microsoft is anxious that Vista could be an embarrassing cock-up not only because it failed to generate the same amount of buzz as Windows XP, but because its own clients may have already opted to wait for the next version of Windows.

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