I honestly dont agree. There are several options, one of which is Windows XP Home Premium Upgrade edition, that provide users of "less affluence" more bang for their buck. 95% of users will NEVER need the features offered in Windows Vista Ultimate but will think they do because of the "Ultimate" in the name. I, for one, have found several features I will use on a daily basis that WVU offers and I do intend to buy a copy.
The one thing I cant stand is that microsoft is not putting x64 and x86 on the same disc, requiring a separate purchase. This is per Microsoft's sales team. I emailed them asking this question.