The Register has a 4 page article about Microsoft's big picture: Whistler, Blackcombe and .NET - interesting news on page 3:

But Microsoft doesn't want you to upgrade to Whistler. Although the company plans to sell some upgrades, it won't encourage you to buy them. Instead, Microsoft says you'll get a better OS if you just buy a new computer with Whistler preinstalled.

My students may remember the comments I made last Friday on Micro$oft's obsoleting qualities!