Not a chance I'm paying $400 for Windows 7, when I can get a Mac AND Leopard(Snow Leopard once that ships) for $800.
Did I also mention that Snow Leopard will be $29 for the upgrade version?
If you pay in US$ you won't be paying $400. Apple (and Adobe, and al.) all sell their software and hardware for twice as much in the EU compared to the US (sales taxes account for a difference of about 20% depending on the country).