@evildictaitor - I guess that is where the rubber hits the road.

Companies (like mine) still give Microsoft money for Dev Tools so that they can create their product(s) for Windows XP (along with the other Windows OS options).

And that is the reason I am upset.  We are paying (via MSDN Subscription) for upgrades I cannot use.

However, I am a realist enough to realize that the amount of money contributed by companies like mine is not large in the overall Microsoft money pail.

And, Microsoft has done a good job conniving ... sorry convincing, developers into believing they can use Visual Studio 2012 to "target" .NET 4.0 and that it will work just as good.

By the time developers realize the mistake, they will have already paid for their upgrades.

So, sadly, in the end all Microsoft is going to be hit with is angry developer customers.  They already have a lot of those for other reasons, so adding some more is probably not a big deal for them.