John Morris from CNET recently reviewed Microsoft Windows Longhorn. Its more of a non-developers point-of-view but a good read. John also mentions that the retail market cost of Longhorn will be the same as that of XP (according to Bill Gates). I feel that the cost & the delivery time are two sensitive issues which are by far speculative. What's intriguing is that, of the 300+ people who voted on the site only 50% recommended Longhorn (as of now - ie: Alpha build). Some have even posted their comments (positive or negative). But again, the actual product is atleast 3-4 years away.