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On numerous occasions before, we wrote about and also showed examples of Microsoft’s vapourware tactics [1, 2, 3], which it speaks about openly (but in private). You might find the following exhibit [PDF] enlightening.
I stumbled across this fascinating Microsoft tutorial today entitled "How to Justify a Desktop Upgrade." It's an attempt to coach IT professionals on how to sell desktop upgrades internally. Apparently the value of Vista is not readily apparent, requiring detailed instructions on how to connive and cajole into an upgrade from XP.
Microsoft resorts to vapourware-inspired tactics in order to suppress an exodus from Windows Mobile to better platforms, mostly Linux based like the Nexus One/Android (shown above), Maemo, LiMo, Bada, and WebOS