From a business standpoint, it makes a lot of sense. Before the deadline, the high maintenance cost helped scoot companies over to Windows 7. After the deadline

From a business standpoint, it makes a lot of sense. Before the deadline, the high maintenance cost helped scoot companies over to Windows 7. After the deadline, giving a deep discount (carrot) with supposedly hard migration deadlines (stick) may help to get another bunch of them moving. The key part is the last paragraph in the article: > It's also worth noting that there is a time limit -- which Microsoft is not disclosing -- on how long the company will continue to provide XP patches to those users who are paying for CSA coverage. And in order to qualify for CSA coverage, customers must have migration plans with quarterly deployment milestones and a project completion date.