I doubt MS will refuse to look at fixing the reported issues. However, if you are delivering a shrink wrapped product and the bug is non critical and you know it requires a full or partial regression test after the fix is applied, you will probably put it off as long as you can so you can address other reported issues at the same time. If no one upgrades to SP2 until the next patch comes out, how are you going to know what else needs to be addressed in SP3 except the few items found after the first week of release?
>I wonder what would be the effect if every programmer refused to fix bugs because it might introduce new bugs in the process? :o)