Check this out: http://seattlepi.nwsource.com/business/323025_msftcontracts10.html , http://www.forrester.com/Research/Document/Excerpt/0,7211,42562,00.html and this one too: http://www.microsoft-watch.com/content/operating_systems/software_assurance_storm_warning.html
Per a recent Forrester report, only 11% of the 61 will definitely renew Microsoft Enterprise Agreement. 26% have decided NOT to renew. 86% (more than 3000 user organizations) have the agreement up for renewal in 2007.
"Julie Giera, the Forrester Research vice president who wrote the report, said she speaks with hundreds of Microsoft Software Assurance customers each year, and the findings from the formal study are consistent with what she has been hearing from many of them."
Apparently the Microsoft response did not address the point that was being made in the report: http://www.microsoft-watch.com/content/business_applications/microsofts_licensing_response.html
So folks, if you have a Microsoft enterprise agreement up for renewal or considering to sign a new one, think twice or thrice... Get to the facts. Figure out how you can free up quite a lot of money in your IT budget. See http://www-142.ibm.com/software/sw-lotus/lotus/general.nsf/wdocs/license .
Let me know if you need more guidance on this.