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The biggest advantages of Vista will not be the look, even for enterprises, even for home. For enterprises will be better deployment mechanism than XP has in the past and a somehow more secure implementation, and for home that DirectX 10 which will be Vista only, making the users to be forced to upgrade to play the next hit from Blizzard or from Valve. And of course, the advantage over Linux will be in some time: the preinstalled on Dell, etc. PC, more applications that will run (some of them at least) than Linux and that some hardware will run only with it (because most producers doesn't drivers or support or both).
Actually, the biggest hold back is the lack of support by commercial application vendors - there are two ways around this; improved wine support with support by the commercial software vendors so that they can help Wine get up to speed with compatibility whilst at the same time supporting those users who choose to run their applications under wine.
The other alternative is for these vendors to come to the party and port their application natively to *NIX and use the prior wine experience as a benchmark to the popularity for native support that end users need.
Sure, there are desktop applications like Nero that can be replaced quite easily with opensource counterparts, but there are commercial applications like MYOB and Peachtree, which no opensource application can hold a candle to.
Once you get those applications on *NIX, the reason for staying with Windows will be gone - unlike MacOS X, which has cost AND compatibility, the only thing in the way of *NIX is simply compatibility via the need for applications to be ported.
Now, Novell may *think* that if they offer a 'compelling environment' companies will port - that isn't the case, its the old Jerry Maguire of "SHOW ME THE MONEY!" - and thats what they want; these companies want to see a return on their investment, and simply saying, "it might take a while" won't satisfy their bean counters - hence, my constant push for over 6 years that the *NIX community need to pool their resources, and start PAYING vendors to port their applications - show up at their door step, find out the cost, and cut the company a cheque; get the bally moving, it might end up costing $200million, but once you have that ball moving, more vendors will come onboard without the need of enducements.