Why Windows 7 Will Fail.
You can’t upgrade Windows XP: If you want to upgrade a PC from XP to 7, you’ll need to start anew, reinstalling all of your apps and re-creating your settings. (Windows Vista users can opt to install 7 on top of their current OS, although not in every possible scenario.) Microsoft’s decision not to enable XP-to-7 upgrades is defensible–a fresh install will probably be more reliable than one plunked down on top of XP’s eight-year-old underpinnings–but it will scare off some XP users who would probably love Windows 7 once they got it up and running.
I do not see how Windows 7 is going to get business users who did not upgrade to Vista to upgrade without an upgrade path that did not require a completely fresh install of 7.