I don’t agree or disagree with your assessment, but my question would be (going back to my earlier email):
Is that penetration rate 75% of all business PC’s being used, or 75% of all registered businesses say they are using Windows of a given version?
Because if it is 75% of all business PC units deployed on desktops, that would be simply astonishing.
If it is 75% of all registered businesses have deployed ...that could mean quite a different thing!
Absent more information about the survey methodology, we don't know. If it's the latter, and the arguments that it's wrong are being based on estimates of the former then we're comparing apples and oranges.