Everyone else is doing it, so here's my take on vista 
Windows Vista seems to be getting a large amount of negative press recently. The BBC news website over the last few weeks has had articles on there that are not complimentary. Things ranging from licensing issues [1] (people who have paid that have been given duff licenses), security warnings [2], there was a review I read that said something along the lines of 'It's nothing new, just a fancy GUI that draws large amounts of power to do the same job XP does'. Mac users will know that OSX has had similar features for quite some time, with much lower system requirements.
On the flip side, I've no doubt that eventually, we will all end up on Vista if we stick to Microsoft OS. DirectX 10 is vista only as I understand it, and having looked at some screen shots, I can't see us *not* wanting that (with the right hardware). I suspect that I will wait until I upgrade my laptop, at which point I will almost certainly have no choice.
One amusing article I read was by Scot Finnie, ComputerWorld's resident Windows expert. Having spent a large amount of time reviewing windows Vista he forced himself to try mac OS for 3 months. End result?, he's sticking with his mac [3]
I'm still in 2 minds over Vista, but I'm sure it's not all Microsoft would make it up to be, but I'm also sure it's not quite as bad as it's opponents say.