I have very mixed feelings about Vista. A year ago, you could not have begged or paid me to use it in a business environment. My stance has soften, some, but still its still likely I would suggest XP in a business environment.

The one thing I have started doing is if I am deploying Vista, it's Vista x64. I feel like if I have to take on all the issues with Vista, I might as well make the complete jump. The only real issues I've run into using it was hardware drivers, and that has been minimal. Almost all the 32bit apps work, although you are completely out of luck with 16bit apps, as Vista x64 doesn't support those. The upside of x64 is you get to use all that Ram the new computers are coming with, and call it a "feeling", but it just feels right, runs fast, and never locks up. At least that is my experience with x64.

I think my biggest beef with Vista is the, "Why?", factor. I'll be plugging along thinking more favorably of Vista and then suddenly run into something that should work, but no longer does. Then do a little research and find that Vista doesn't do that.... WHY? A perfect example just happened yesterday for me, you can no longer reliably use the File System Object to get the size of folders. Not the end of the world, but what a PITA. There have been a number of times that has happened over the past year and a half.

As Doc said, about back end support. Plan on EVERYTHING taking longer. You have to test everything. No assuming. Of course, if you have all new versions of your apps and new hardware, Vista is pretty painless.
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(... better days ahead)