I don't know anybody, gaming or buisness that is looking forward to Vista. The most positive I have heard is 'I might get it if a cool game comes out that requires it.' MS seems to be moving to work that angle hard, but they are going to need some better games.
The buisness people I talk too (mostly from the techy end) are looking at it with a sense of dread. Reorganized interface means lots of upgrade support, hardware requirements that few buisness machines meet will be a problem .
Most of then have not really looked into the question yet though, as nobody expects it to be a serious question till this time next year at the earliest.
Jay