To try and push initial Vista adoption up, Microsoft has rolled out a seasonal discount on the new OS as well as Office 2007. For holiday shoppers, Microsoft will include discounts or perhaps even free licenses for the OS upon the purchase of a Vista-capable computer. With many analysts expecting PC sales to decline, particularly for desktops, it is in Microsoft's best interest to help sell, as the article brings out:

"Let's face it. It's in Microsoft's best interest to make sure that the PC market doesn't tank in the fourth quarter. If the PC market has a slow down that affects Microsoft, too, because Microsoft doesn't sell any operating systems unless the customers are buying PCs. Obviously Microsoft has a vested interest in seeing the market be sustained through that period," IDC analyst Al Gillen told TechNewsWorld.
Whether with small system builders or large shops, they are also going to offer upgrade discount coupons as well, based on what region it is being sold in. In particular, upgrades from XP Home to Vista Home Basic or Vista Home Premium will be offered at a 50% discounted price, a significant amount considering the hefty price tag of the license. The article brings up a good point in that this probably won't have much impact on businesses. Typically a corporation will wait for a considerable period before deploying Vista, and often do it in mass quantities. On the home user end, though, it may convince someone to upgrade sooner rather than later.