eWeek provides some practical advice for companies that are evaluating Windows Vista and Office 2007. I'd add one thing: there are enough new features in Office 2007 that I think it's reasonable to expect that some users will want Office 2007. I don't think this is a bad thing. They will get Office 2007 bundled with computers they buy by mail order. They'll get Vista with new PCs soon. I don't think it's ever good business to dig in your heels and refuse to upgrade.
I still don't have any Microsoft stock. No axe to grind. Just evaluate the new products based on the potential business benefit to your business. If there isn't any, don't upgrade. If there is, don't stonewall.
