I saw this:
http://www.reuters.com/article/wtUSInvestingNews/idUS184649393320090512
While I think it's not likely to fly, I do think that MS needs to review the upgrade pricing structure, and consider making concession to those who committed to Vista and dealt with the issues.
Perhaps a solution is, instead of just a version upgrade price, offer a version discount to people upgrading from the version immediately prior. i.e. Upgrading from XP or earlier, you pay the full upgrade price, upgrading from Vista and you get a discounted price. This is the way many application upgrades are priced.
At the end of the day, upgrades are probably not going to be a big %age of Win7 sales for MS (I'm guessing) and so discounting Vista upgrades could buy MS a lot of PR, as well as acting as an incentive for Vista owners to upgrade to Win7.