people who want to emulate windows on linux scare me hehehehe
just run windows

it does windows emulation better than linux
You upgrade path argument reaks of small network life. Large networks that have set lifecycle/project times, and have many millions of dollars in static budgets for certain projects a given year. Also networks that have essentially 6 different business roles goign on at the same time. You planning 5 years ahead on projects is not that odd these days...
And yes you lack the understanding about the network security control aspect that I am talking about. Account management, centralized client management, pretty much just total overall centralized network/client/authentication control is something linux does not have in any capacity on its own. That alone is why Linux is used in many specific roles but only in very small shops do you see it used as the core infrastructure. really the network as a whole going to Linux would revert it back to a level thats = to that of windows networks back in 1994. Going back in time 10 years just for a free OS