I know of lots of shops out there who are "thinkin about upgrading to xp..."
that was more of a comment on the slow rate of change in a lot of shops...however i don't know (in my little world) of any who are going to jump straight to vista...from 2k OR xp...too many unknowns... vista Sp1...ya maybe

I'm sure dell will be offering xp for at least a year after vista is released (if ms lets em) and that's where I'll be placing my bucks...I like mature OS's. At this point XP is mature...2k is probably a bit senile