It would cost far less to do an enterprise installation of win se7en.
Or force them to use Surface Tablets as punishment for not preparing.
But I've got small business clients whose custom written business software applications, and in some cases mission critical tools no longer supported by the manufacturer, run on XP. They CANNOT be upgraded to Win7, and replacement or rewrite is prohibitively expensive. It would put them out of business.
Microsoft could make continuing support available at a reasonable cost -- they are already going to be developing and distributing the security updates. But they won't. That's inexcusably lame.
They likely have applications which wont work on win7.