So what will be the new features that will meet the hype? The Aero glass interface? Windows Flip 3D? Too memory consuming. The new Explorer 7? I will be able to install Explorer 7 on XP. Better protection from malware? I can already have many good anti-spyware products. Desktop search? There are many desktop search solutions. The sidebar? Google Desktop has one. Windows SideShow? My laptop doesn't have a secondary display.
The problem is that after WINFS and a number of other "promised features" were gutted, we honestly can't think of a reason to justify actually spending the money on Vista. XP works, we like it a lot...and we don't see any reason (especially in a corporate environment) to change.
One of the comments from an interesting post on Mini Microsoft Blog.