"With deference to my colleague (and boss), not ALL roads lead to Vista.
Although Microsoft is pushing hard to move everyone to the latest version of Windows, there are some market realities that are going to keep Windows XP around for some time--likely well beyond the current June deadline for large computer makers to stop selling the older operating system.
Microsoft has already extended the deadline once (XP was originally supposed to stop showing up on big-name PCs in January) and I would expect another extension to be announced soon.
The biggest area where XP is likely to stick around is in the nascent but growing market of low-cost, flash memory-based notebook computers, such as the Asus Eee PC. These devices are fertile ground for Linux, benefiting from its low cost and low memory requirements. Microsoft had to do some work just to get Windows XP onto the Eee PC and Vista would seem to be a non-starter. "