Gartner analysts Michael Silver and Neil MacDonald told attendees of a Gartner-sponsored conference in Las Vegas that "Most users do not understand the benefits of Windows Vista or do not see Vista as being better enough than Windows XP to make incurring the cost and pain of migration worthwhile.", during their presentation titled "Windows is Collapsing". The trend amongst developers is not to develop for operating systems but rather develop for the web. There is much speculation that this revelation is driving Microsoft's attempts to merge with Yahoo! as the OS market holds little promise for them. The CBC has more here.