The research we did earlier in the year on Vista concluded that businesses would not be rushing into adoption of the latest Windows OS, and our report provided a bunch of insights from IT professionals as to why (see here).
Seems as if MS hasn't shifted opinion much in the meantime. The conclusion of Silicon's latest CIO jury piece is that organisations still don't see a need to rush.
On a related front, a couple of us from Freeform and a bunch of other analysts spent time earlier this week with Microsoft on a deep dive review of the security enhancements incorporated into Vista. Looked pretty comprehensive to me, and Microsoft has obviously thought deeply and invested heavily to in this area, but I'll leave it to our security expert, David Perry, to run through some of the details in a separate post/article.