Agree with Ajlaird word for word.

Re Vista
The only thing I would add is dont underestimate the re-learning involved particularly with microsoft word. I think it's change for the sake of change and adds little more value really. Also the cost of repurchasing say Outlook and microsoft office suite. Going up from 2003 office is no problem but giving vista files back to a 2003 user is also a bloody pain. There is a patch available now but just another hassle you dont need.

Good luck

J.D.