I recently spoke with an IT manager who was budgeting for an Office 2010 upgrade from Office 2003. I casually asked him what features he had deemed important enough to justify a $100,000 budget item. He thought for a minute and admitted that he couldn't think of a single one. So I asked the logical follow-up: Why are you buying it? He had no answer for that either. The $100,000 line item disappeared. He's also sticking with XP.