Even in its beta form, Windows 7 seems to be generating considerably more positive feedback than Windows Vista. However, a survey quoted by InformationWeek suggests the hype machine hasn't done much to woo enterprise users.

Diamond Research quizzed over 1,100 "IT professionals" as part of the survey, and it concluded that only 17% of businesses plan to adopt Windows 7 within a year of its release. 42% will make the jump within one or two years, while the rest will wait two years or more. Now, businesses typically have longer and more cautious upgrade cycles than other regular users. However, InformationWeek points out that the figure is still surprising, because "almost no large companies migrated to Vista and as a result most have been using XP much longer than planned."

http://techreport.com/discussions.x/16738

And if Microsoft want to lessen the time between major OS releases, as has been quoted in the past (XP really bucked the trend), then it would seem that businesses will never upgrade past XP! Microsoft have to deliver something that business and home users are happy to trust and use.

Windows XP is a very decent OS for business use, all the new gimmicks that have been put in Vista are completely useless for non-home users. The same goes for Windows Seven, even tough it's a lot better as Vista, it still isn't as good as XP.
Also, upgrading to Windows Seven (or Vista) could also mean a possible server upgrade, since the new Windows Server versions have policies that only Vista/Seven support.
Most companies will probably wait for Windows Seven Service Pack 1 or 2 ... and I can't blame them for doing so