The ones that have add their a$$es bit by problematic .DBF useage, CDX corruption and/or systems written in languages with a dwindling legacy talent pool. Ones that have done "due diligence" when deciding the best direction to go when having a new system developed (where initial development cost isn't the only focus). The one I talked to a couple of weeks ago :)

I guess that none of the tens of millions of small businesses using Quickbooks are customers of yours, then. Because millions of them *prefer* proprietary local storage and are reluctant to upgrade to a cool C/S scenario even when it is pressed upon them.

I agree that the thinking you describe is common- even normal- in corporates. But even MS agrees that the corporate/big business IT market is saturated with little opportunity for growth. Small business is where it is at. When you consider that 90% of business is small business and that it contributes the majority of the GDP, not everybody wants to translate technical purity into a 10% cage with no growth in sight. ;-)