Here from Computerworld.com is six-page piece by Sharon Machlis, its online managing editor, asking the question
Are you looking for a Windows alternative for serious office work? Many people are starting to wonder about their non-Microsoft operating system options, especially given Windows Vista’s hefty hardware demands, upgrade costs and license restrictions.
and coming to the conclusion that
After several weeks, I can report that desktop Linux does appear ready for no-frills home users. But things get a bit more dicey for corporate users like me.